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Benefits, Deficiencies And Risks In The Digital Transformation Of The Tax Administration

Author

Listed:
  • FLOREA IANC MARIA MIRABELA

    (CONSTANTIN BRANCUSI UNIVERSITY FROM TARGU JIU FACULTY OF ECONOMICS)

  • CIURLAU LOREDANA

    (CONSTANTIN BRANCUSI UNIVERSITY FROM TARGU JIU FACULTY OF ECONOMICS)

Abstract

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.

Suggested Citation

  • Florea Ianc Maria Mirabela & Ciurlau Loredana, 2023. "Benefits, Deficiencies And Risks In The Digital Transformation Of The Tax Administration," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 182-188, December.
    • Handle: RePEc:cbu:jrnlec:y:2023:v:6ii:p:182-188
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