Abstract:
The purpose of this article is to examine how commercial banks contribute to improving the quality of tax administration, highlighting the essential role these institutions play in the correct collection and reporting of taxes. The author also aims to highlight how banks facilitate the payment of taxes and tax contributions, thus contributing to the simplification of the payment process for both taxpayers and tax authorities. Finally, the purpose of the article is to emphasize the importance of commercial banks in ensuring equity and transparency in the tax system, with an impact on the sustainable economic development of a country. The methodology used in this research refers to the review and conceptual analysis of concepts and practices related to how commercial banks influence tax administration. In conclusion, the commercial bank is an essential piece in the tax administration puzzle. The role of these institutions is not only to ensure the payment of tax obligations, but also to correct and optimize the activity of the tax system. DOI: https://doi.org/10.53486/cike2023.49; UDC: 336.713:[005:336.22](478); JEL: G21, H21, H26, E42
Description:
BULGAC, Corina. The Commercial Bank's Contribution to the Optimization of Fiscal Management. In: Competitiveness and Innovation in the Knowledge Economy [online]: 27th International Scientific Conference: Conference Proceeding, September 22-23, 2023. Chişinău: ASEM, 2023, pp. 467-477. ISBN 978-9975-167-39-0 (PDF).
