BENEFITS,DEFICIENCIES AND RISKS IN THE DIGITAL TRANSFORMATION OF THE TAX ADMINISTRATION
The budget constraints of the last period are getting stronger and amplified in the last year by the situation created by the COVID-19 pandemic, a situation that forces the authorities to pay more attention to the relationship with taxpayers, the main source of financing the state budget. This att...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2023-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2023-06%20Volumul%20II/21_florea.pdf |
| Summary: | The budget constraints of the last period are getting stronger and amplified in the last year by the situation created by
the COVID-19 pandemic, a situation that forces the authorities to pay more attention to the relationship with
taxpayers, the main source of financing the state budget. This attention is manifested both by providing facilities
intended to help them overcome the challenges generated by the pandemic, and by simplifying the relationship with the
tax authority, so as to encourage voluntary compliance with the payment of taxes as well as by digitizing these
services..
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| ISSN: | 1844-7007 |