Digitalizarea controlului fiscal ca modalitate de creștere a veniturilor la bugetul public național al Republicii Moldova

Abstract

Tax control is one of the cornerstone elements of a sustainable economy, with a direct impact on the financial stability of a country. In the context of the Republic of Moldova, the digitalization of tax control emerges as a crucial opportunity to streamline administrative processes, reduce tax evasion, and optimize revenue collection for the national public budget. This paper offers an in-depth analysis of the role of digitalization in transforming tax control, highlighting the integration of advanced technologies such as Artificial Intelligence (AI), Big Data, and blockchain, which have the potential to revolutionize administrative processes and ensure more accurate and transparent tax collection. Furthermore, best practices and international information systems that have significantly impacted fiscal control optimization are explored, with the aim of proposing models tailored to the specific context of the Republic of Moldova. The findings underscore that the adoption of these emerging technologies not only enhances the efficiency of the collection process but also significantly contributes to increasing fiscal compliance and combating tax fraud, with a direct and profound impact on boosting budgetary revenues and strengthening the country’s financial stability. CZU: 336.22:004.738.5(478); JEL: H26, H83, O33, O38, M15