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The on – line method for the submission of tax declarations

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Author Info

  • Mihai ANTONESCU

    (D. G. F. P. Dolj, Romania)

  • Ligia ANTONESCU

    (C.N.E. Ghe. Chitu Craiova, Romania)

Abstract

Taxpayers can use the method of submission of tax declarations by electronic means of transmission at distance as alternative method of submission of fiscal declarations. For the submission of tax declarations by electronic means of transmission at distance, taxpayers should use the service “Depose on-line declarations” existing on A.N.A.F. portal. This method offers advantages for taxpayers and fiscal agents, in the same time. The taxpayers could use a comfortable system, at any moment of the day. On the other hand the effect of electronic system of transmission at distance is increase efficiency activities of employees from tax administrations.

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File URL: http://www.utgjiu.ro/revista/ec/pdf/2010-01/18_MIHAI_ANTONESCU.pdf
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Bibliographic Info

Article provided by Constantin Brancusi University, Faculty of Economics in its journal Constatin Brancusi University of Targu Jiu Annals - Economy Series.

Volume (Year): 1 (2010)
Issue (Month): (April)
Pages: 195-204

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Handle: RePEc:cbu:jrnlec:y:2010:v:1:p:195-204

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Related research

Keywords: fiscal declarations; fiscal agents; electronic system;

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  1. Antonescu, Mihai & Antonescu, Ligia, 2008. "The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance," MPRA Paper 10880, University Library of Munich, Germany.
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