Master Thesis Online
Digital taxation on European level - Issues and resolution approaches to direct taxation
Paasch, Alyssa 
Promotor(s) :
Richelle, Isabelle
Date of defense : 21-Jun-2019/25-Jun-2019 • Permalink : http://hdl.handle.net/2268.2/6402
Details
| Title : | Digital taxation on European level - Issues and resolution approaches to direct taxation |
| Translated title : | [fr] Taxation digitale au niveau européenne |
| Author : | Paasch, Alyssa
|
| Date of defense : | 21-Jun-2019/25-Jun-2019 |
| Advisor(s) : | Richelle, Isabelle
|
| Committee's member(s) : | Peeters, Bart
von Frenckell, Eric
|
| Language : | English |
| Number of pages : | 68 |
| Keywords : | [fr] Taxation digitale |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Target public : | Researchers Professionals of domain Student |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[fr] Digitalisation is changing the markets, business models and the consumer behaviour. The difficulty of the governments is to find the right solution to adapt their tax systems on this digital economy. In 2018, digital businesses paid in average 9% taxes on their profits in contrast to traditional companies with 21%. This fiscal inequality needs to be reduced because digital businesses are able to gain easier money and it is related with fewer costs. This work analyses the digital economy and presents the resolution proposals of the Organisation for Economic Co-operation and Development (OECD) and the European Commission.
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Document(s)
PAASCH Alyssa Digital Taxation last version.pdf
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