E-Invoicing System In The Accounting Professionals' View - An Empirical Research
DOI:
https://doi.org/10.29358/sceco.v0i40.600Keywords:
e-invoicing system, digitalization, perception of accounting professionals, tax fraud, operational efficiencyAbstract
The digital transformation of the relationship between the private sector and the tax administration, through the implementation of the electronic invoicing system (RO e-Factura) represents a huge leap in the reform of public administration in Romania, with the potential to improve efficiency, reduce costs and simplify invoicing processes. In this context, the purpose of this study is to survey respondents' opinion on the implementation and application of RO e-Factura on operational efficiency, costs, tax compliance and environmental sustainability, highlighting the benefits for both companies and the business environment, ahead of the mandatory implementation, as of July 1, 2024. Thus, through the questionnaire, we aimed to obtain information on the level of familiarization with the e-invoicing concept, perceived benefits, obstacles encountered in the implementation of this system, as well as the level of readiness and interest in adopting e-invoices. The results obtained can provide useful guidance and information for the state and regulatory bodies that can use them in order to optimize the use of e-invoices in the public and private sector in Romania.
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