Journal of Accounting and Management Information Systems (JAMIS)


Information technologies for online collection of tax statements, centralization and automated processing of fiscal data at a national level

Supp/2006 ,   p780..788

Author(s):  
Gabriel COZGAREA
Adrian COZGAREA
Cristina RÄ‚DULESCU
Bogdan SÄ‚HLEAN
Vasile GORGAN
Vasile FLORESCU


Keywords:  

Abstract:  

In the context of Romania’s integration in the European Union structures, the adjustment of mechanisms used for collection and centralization of taxes at a national level is considered a must. This paper offers a possible solution meant to simplify the relationship between taxpayers and fiscal administration in such a manner that tax statements could be sent online, directly by taxpayers, and fiscal data should be automatically processed, aggregated and prepared for macroeconomic reporting. This paper recommends a method for simplifying the current procedure of tax statements’ submission for both individuals and companies and offers a solution for a national level database that provides real time data on tax collection as well as other macroeconomic indicators relevant to fiscal system.



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