TAXATION, GLOBALIZATION AND TECHNOLOGICAL-INDUSTRIAL REVOLUTION - EFFECTS ON COMPANIES

The paper aims to highlight the main fiscal changes in companies due to globalization and the technological revolution (digitalization), as well as the influence on the environment in which companies operate, respectively the obstacles / barriers and fiscal facilities necessary to continue their activity in a favorable economic environment. In this sense, we took into account the evolution of the implicit tax rate at the level of the European Union, in the period 2006-2018 (we used this type of rate because it captures the best the tax changes in the analyzed period), the methodology used being a descriptive one, by appealing to various bibliographic sources, mainly from foreign specialty literature.