Digitalizarea proceselor de administrare fiscală în Republica Moldova: eficiență, transparență și adaptarea autorităților fiscale la provocările economiei digitale

Abstract

The digital transformation of tax administration in the Republic of Moldova is a key step toward modernizing the tax system, increasing efficiency, and ensuring high tax compliance. This study examines the impact of digitalization on tax processes, highlighting the main implemented tools, such as SIA "e-Declaration", "e-Invoice", and "Electronic Sales Monitoring" (MEV), which have simplified taxpayer interactions and improved transparency. Despite these advancements, several challenges persist, including unequal access to technology, low digital competencies among taxpayers and tax officials, and cybersecurity risks. Addressing these barriers is crucial for the full adoption of digital solutions. The study also explores future development prospects, emphasizing the integration of emerging technologies like artificial intelligence, blockchain, and Big Data analytics. These innovations could enhance tax collection efficiency, reduce tax fraud, and increase transparency. Additionally, the research underscores the need for updating tax legislation, promoting digital education, and strengthening international partnerships to support digital transformation. By analyzing the current state of tax digitalization and its challenges, this study provides insights and recommendations for developing a modern, fair, and sustainable tax system in the digital economy. CZU: 004.78:336.22(478); JEL: H20, H21, H26, H30, O33, K34, L84