DIGITALIZATION OF THE TAX SYSTEM - AN IMPORTANT STEP TOWARDS TAX EFFICIENCY

Dumitru Mihai Nedelescu (), LuminÈ›a Horhotä‚ () and Nicoleta Cristina Matei ()
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Dumitru Mihai Nedelescu: Romanian-American University, Romania
LuminÈ›a Horhotä‚: Romanian-American University, Romania
Nicoleta Cristina Matei: Nicolae Tiulescu University of Bucharest, Romania

Journal of Information Systems & Operations Management, 2021, vol. 15, issue 2, 223-232

Abstract: Against the background of a rapid technological evolution, the challenges currently facing the real economy and implicitly the fiscal system through its component the fiscal apparatus, are varied and in order to face them it is necessary to implement innovative solutions such as digitalization. The digital transformation of the fiscal apparatus both centrally and territorially, in a world where business activities mean anytime and anywhere requires innovation, robustness, security, optimized processes and immediate availability to meet the expectations of taxpayers, whether natural or legal persons or of the state itself. Thus, the component public institutions of the fiscal apparatus must be prepared to accept that digitalization is everywhere and represents a continuous challenge.

Date: 2021
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