The Functioning of the Fiscal and Social Security Systems in a Digital Economy

Abstract

The recent developments in the ICT sector have opened the way to transforming the industrial economy into a digital - based one. The present paper offers a perspective on the impact of the new informational technologies on the society in general and on the organization and functioning of the fiscal and social security systems in Romania in particular.

Keywords

• Fiscal System
• Digital Economy
• New Economy
• Tax payers
• Fiscal institutions