| Paper title: |
Valorization of the Tax Returns Digitalization Through the Development of Financial Management Software System |
| Published in: | Issue 1, (Vol. 19) / 2025 |
| Publishing date: | 2025-04-15 |
| Pages: | 14-21 |
| Author(s): | DRĂGULIN Bogdan, ALMAŞAN Alexandru Ionuţ |
| Abstract. | This paper introduces an innovative application designed to revolutionize the management of Romanian fiscal declarations, specifically addressing the SAF-T (Standard Audit File for Tax) requirements. Our software solution offers a comprehensive suite of tools for importing, modifying, and managing fiscal data, significantly enhancing efficiency and accuracy in financial reporting. This presentation will demonstrate how our application addresses the challenges faced by businesses in managing SAF-T declarations, showcasing its potential to streamline operations, improve accuracy, and ensure compliance with Romanian fiscal requirements. We will discuss the development process, key technical features, and the potential impact on financial management practices in Romania. |
| Keywords: | Fiscal Declaration, SAF_T, Software Solution, Financial Management |
| References: | 1. ANAF - D406, D. (2025, 01). Declarations. Retrieved from ANAF: https://static.anaf.ro/static/10/Anaf/Declaratii_R/406.html 2. ANAF - GHIDUL CONTRIBUABILULUI, 2. (2023, March). GHIDUL CONTRIBUABILULUI. Retrieved from ANAF: https://static.anaf.ro/static/10/Anaf/Informatii_R/SAF_T_Ghidul_D406_1712021.pdf 3. Auksztol, J., & Chomuszko, M. (2020). A data control framework for SAF-T reporting: A process-based approach. Journal of Entrepreneurship, Management and Innovation, 16(1), 13-40. 4. Bhimani, A., & Willcocks, L. (2014). Digitisation,‘Big Data’and the transformation of accounting information. Accounting and business research, 44(4), 469-490. 5. Duong, K. F. (2019). Digitalization of the Accounting Industry: The Influence Of Digitalization on the Accountants’ Role and Their Self-Understanding. 6. Fettry, S., Anindita, T., Wikansari, R., & Sunaryo, K. (2019). The future of accountancy profession in the digital era. In Global competitiveness: Business transformation in the digital era (pp.8-14). Routledge. 7. Gartner, G. (2023, November). Definition of Digitalization. Retrieved from Gartner: https://www.gartner.com/en/information-technology/glossary/digitalization 8. Gore, E B., Schitz, C. A., & Radu, F. (2024). Industry 5.0: Digitalization Of Accounting Through The Emergence Of E- Invoice. Annals of'Constantin Brancusi'University of Targu-Jiu. Economy Series/Analele Universităţii'Constantin Brâncuşi'din Târgu-Jiu Seria Economie, (6). 9. Granlund, M. (2011, 3). Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems, pp. 3-19. 10. Johansson, B., & Sudzina, F. (2008). ERP systems and open source: an initial review and some implications for SMEs. Journal of Enterprise Information Management, 21(6), 649-658. 11. Macudziński, M. (2018). The Standard Audit File for Tax (SAFT): An IT Tool for Tax System Tightening. Studia Administracji i Bezpieczeństwa, 1(5), 108-120. 12. Microsoft. (2025, 02 13). Design Database Diagrams. Retrieved from Learn Microsoft: https://learn.microsoft.com/en-my/ssms/visual-db-tools/design-database-diagrams-visual-database-tools 13. Ministerul de Finante, R. (2014, Septembrie). Contabilitate Publică. Retrieved from Ministerul de Finanțe: https://static.anaf.ro/static/10/Anaf/legislatie/OMFP_1802_2014.pdf 14. Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British accounting review, 51(6),100833. 15. OECD. (2025, 01). Digital government. Retrieved from OECD:https://www.oecd.org/en/topics/digital-government.html 16. OMF. nr.1.783/04-11-2021 (A.N.A.F.), 1073 (Monitorul Oficial noiembrie 9, 2021). 17. Radu, V., Dranga, D., Dumitrescu, C., Tabirca, A. I., & Stefan, M. C. (2024). Generative AI Assertions in UVM-Based System Verilog Functional Verification. Systems, 12(10), 390. 18. Stefan, V., Duica, M., Coman, M., & Radu, V. (2010). Enterprise performance management with business intelligence solution. Recent Advances in Business Administration, 4(1), 244-250. 19. Stefan, V., & Radu, V. (2016). Alternative Methods for Business Process Planning. Valahian Journal of Economic Studies, 7(2),87-90. 20. Tekbas, I. (2019, February). The Profession of the Digital Age: Accounting Engineering. Retrieved from IFAC: https://www.ifac.org/knowledge-gateway/discussion/profession-digital-age-accounting-engineering 21. Wikipedia. (2025, Januari). SAF-T. Retrieved from Wikipedia: https://en.wikipedia.org/wiki/SAF-T |
| Back to the journal content | |
