The digitalization of tax processes represents a global trend aimed at enhancing revenue collection efficiency, reducing tax evasion, and increasing transparency in economic activities. In the Republic of Moldova, the State Tax Service (SFS) has implemented several initiatives for the digitalization of tax control, facilitating taxpayers' access to electronic services and optimizing the tax compliance process. Digital tax control has emerged as an objective necessity in the context of global economic and technological transformations, also aiming to adapt inspection methods to new economic realities. The digitalization of financial transactions and economic activities has led to substantial changes in tax control mechanisms, requiring the use of modern tools for data collection, analysis, and verification.
Bulgac et al. (Tue,) studied this question.
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