Drepturile contribuabililor în procedura fi scală, în contextul digitalizării administrației fiscale
Taxpayers’ rights in the tax procedure, in the context of the digitalization of the tax administration

Summary/Abstract: The digitalisation of the tax authorities is an important step in the European countries, including Romania, as to increase the voluntary compliance of taxpayers and the more efficient collection of tax revenues to state budgets. However, the digitalisation process should not affect the taxpayer’s right to access information (during the tax inspection and dispute procedures also), to submit documents and forms, to be notified of tax administrative documents issued in the forms stipulated by law etc. On the contrary, digitalisation aims at facilitating the relationship between the taxpayer and the tax authority, the interaction becoming more accessible and friendly for both participants.

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