DOI: 10.47743/jss-2025-71-3-11

Faculty of Law, "Alexandru Ioan Cuza" University of Iași.

Abstract: The Digital Decade is the beginning of a new era of legal challenges. It is the perfect time to develop existing means to meet new demands and to improve the efficiency of national administrations. Legislation has to be predictable and accessible to citizens so that every duty is clear and specific enough. Fiscalists have to deal with consistent changes due to digitalisation in order to provide national administration with efficient ways to fight complex frauds and VAT fraud. Information has the main role, but the human factor is equally important to properly apply systemic principles and to make the correspondence between practical difficulties and the improved remedies by a better informational exchange. The fiscal multilateral control has to comply with changes as the entrepreneurial world evolves exponentially and the electronic systems for supervising transactions should be helpful this way. To fight VAT fraud, the administration needs to properly manage the high amount of information to find better solutions, but not to complicate even more the procedures and the legislation. We aim to capture several ways to improve multilateral fiscal control by emphasizing the role of informational exchanges, the characteristical advantages of electronic monitoring systems and asset diversification during the European Digital Decade and forward.

Keywords: multilateral control, fiscal administration efficiency, tax information, complex fraud, fraudulent intent.

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