Some aspects concerning the e-commerce fiscal implications

• Author: Diana Cirmaciu
• Position: University of Oradea, Faculty of Law
• Pages: 42-45

SOME ASPECTS CONCERNING THE E-COMMERCE FISCAL

IMPLICATIONS

Diana Cîrmaciu

University of Oradea, Faculty of Law

diana.cirmaciu@rdslink.ro

Abstract: It is affirmed that the internet has the ability to become the new global electronic

market – market where every economical “argument” between the great powers of the world will

take place. The internet can represent the instrument for the integration in the global economy of

the 21 century.

The organizations must generate the adoption and use of the newest technology in business,

to have access to information, at the level of the most recent achievements on a global level, about

production, financing, technology and to use the new marketing, supplying and sales methods

through modern devices, which guarantee the access to the global electronic market, aiming to

reduce costs, to increase the profit and the competitiveness rate.

The decisional factors of the society must use any opportunity to create, improve and reform

the judicial and fiscal frame regarding to the matter of electronic commerce, so that this way to

assure the sustainable rhythm of the economic improvement.

Key words: the juridical and fiscal frame, e-commerce

In our days, the competition among online retailers has become more intensive. Therefore,

more and more businesses are trying to gain competitive advantages by using e-commerce to

interact with customers. Development of commerce over the Internet has been rapid. It has obvious

advantages from a commercial point of view, both in the extent to witch it can be automated and in

the wide range of potential customers to witch it gives easy access.

A lot of companies have moved their focuses from products and sales to customer oriented

marketing and understanding that customers has become more important issue of marketing because

of the hard condition of competition in the market place.

The electronic market represents that virtual platform – that “virtual place in a network” –

where different brokers, suppliers, buyers can meet, in order to realize the change of information, to

make some transactions, etc. We observe that the mechanism of the electronic market needs the

interaction between classical elements (request, offer) and institutions with regulative functions and

even judicial, economical consciousness (this way for example, the virtual request proves a great

importance taking into consideration the transformations caused by it upon production).

The electronic market, respectively the commerce on internet determines a “revolution” of

prices (we can talk even about a higher flexibility of prices), because the technology contributes to

reduction of prices and the high-level competitiveness obliges the sellers to establish their prices so

that the volume of sold could increase. We must admit the great importance of electronic commerce

in the complex transformational process of the traditional economy and of the development of a

“new economy”.

The electronic commerce is one of the most characteristic exhibition forms of the

globalizing world. The spread of the internet had opened the door in front of some new methods of

continuation of activities, which earlier were impossible to even think about. Among other things it

made possible to sell the subject not taking into consideration its edition form.

Electronic commerce encompasses the following main areas:

 electronic networks change the paths used to transmit information in the context of

traditional trade in goods and services. Rather than using traditional communication channels

(providing information through catalogues and ordering by letter, telephone or fax), interaction

between supplier and purchaser occurs via the Internet, while the goods and services are delivered