Analysis of Research Hypotheses Regarding the Use of Electronic Means of Communication with ANAF

Petcu Florin-Ștefan (), Iorga Monica (), Semenescu Augustin () and Marcu Dragoș-Florin ()
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Petcu Florin-Ștefan: National University of Science and Technology POLITEHNICA Bucharest
Iorga Monica: National University of Science and Technology POLITEHNICA Bucharest
Semenescu Augustin: National University of Science and Technology POLITEHNICA Bucharest
Marcu Dragoș-Florin: National University of Science and Technology POLITEHNICA Bucharest

Proceedings of the International Conference on Business Excellence, 2025, vol. 19, issue 1, 5536-5546

Abstract: This paper analyzes the impact of the use of electronic means of communication with ANAF on taxpayers, with the objective of identifying the factors influencing access to digital public services. The study is based on a representative sample of respondents, collected through a structured questionnaire, and uses statistical methods to verify research hypotheses. In the first stage of the analysis, the distribution of users of ANAF platforms according to age and level of education was determined, observing a positive correlation between the frequent use of electronic means and a high educational level. Most users fall into the 26-45 age category, and those with undergraduate and postgraduate studies are the most active users of digital tax platforms. For hypothesis testing, the Chi-square test and the Kolmogorov-Smirnov (KS) test were used. The results of the Chi-square test indicate the existence of a significant association between age and the use of ANAF’s electronic platforms (χ2 = 138,54, p

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:19:y:2025:i:1:p:5536-5546:n:1050

DOI: 10.2478/picbe-2025-0422

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