DOI: http://doi.org/10.47743/jss-2022-68-1-16

Abstract: The digitalisation of modern tax administration - protecting or burden of the taxpayer? The topic of this paper has as reference points the recent legislative changes in fiscal procedures, changes that also approach the subject of tax administration digitalisation. The article is aiming to analyse challenges created by implementing changes, but also the consequences inflicted upon the taxpayer. In the grand scheme of technological development, the digitalisation of tax administration was imminent, having considerable implications in the area of determining and collecting debt taxes. Therefore our study presents the relevancy of transitioning from an obsolete tax administration to a modern one. However, is the existence of a technologic and legislative framework to sustain the implementation of new measures necessary in the current socio-economic context?

Keywords: tax administration, digital transformation, taxpayer, digital approach

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