Revoluția digitală și impozitarea
Digital revolution and taxation

Summary/Abstract: Digital economy, namely the economy that uses digital technologies, raises many challenges to the public finances of States, due to the ability of the latter to find solutions for identifying and taxing revenues. Fiscal administrations cannot be left out of the digital revolution, but must be reformed in order to be able to use the tools made available by information technology, which have the capacity to contribute both to streamlining the activity of the fiscal administrations and to streamlining the activity of the taxpayers. Digitalization can contribute to a better relationship between the taxpayer and the fiscal administration, so as to increase the compliance with the fiscal legislation and, ultimately, it can lead to a better fiscal administration.

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