Utilizarea serviciilor de raportare fiscală electronică destinate persoanelor juridice

Abstract

In recent years, digitalisation has emerged as a significant catalyst in modernizing tax systems worldwide. Resilient and secure digital services are increasingly essential not only for managing tax obligations but also for enabling full participation in society. Those who miss out on the digital era, whether due to insufficient technical skills, lack of access to necessary resources, or other obstacles, risk being left behind in an interconnected world. This paper examines electronic tax reporting services intended for legal entities, highlighting how these services provide access to information, facilitate real-time data collection from taxpayers, enable the electronic submission of standardized tax forms, and ensure compliance. The main purpose of the present paper is to analyze the digital tax reporting framework provided by the State Tax Service of Moldova and its benefits. To accomplish this, a blend of approaches is employed, including the review of specialized literature, legal regulations, and the application of deductive reasoning. The findings of the study substantiate the necessity of digitalizing the existing reporting system in the Republic of Moldova. CZU: 336.22:004.738.5(478); JEL: H32, O30