Electronic Tax Administrative Procedure and the Principles of the Tax Reform in a Municipal Empirical Analysis

Abstract

This study analyzes the implementation of the Electronic Tax Administrative Procedure (ePAT) within a municipal tax administration setting, examining its role as a transformative instrument in tax dispute resolution. The empirical research assessed municipal data on the electronic processing of tax administrative cases, as well as user perceptions gathered through a structured questionnaire. The study seeks to evaluate how ePAT aligns with national trends in the modernization of tax administration and with the new principles established by the Tax Reform. The inductive method was employed, involving the collection and analysis of quantitative and qualitative statistical data. Through empirical research and statistical analysis, the study concludes that ePAT has fostered significant improvements in efficiency and transparency, representing a model capable of inspiring other municipal administrations.