期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Romania makes big efforts to implement information society in public administration creating the
possibility of paying local taxes by individuals and legal entities using the Internet. eTax and Virtual
Window to Pay represent a fundamental sea change in the local tax administration. Their evolution is
largely based upon the impact of ICTs (notably the development of the Internet) on local public
administration and has been driven by the twin impacts of globalization and technological change upon the
public administration. The result is a reorganization of local tax administration involving the increased
utilization of information as a key resource and the wider deployment of ITCs.
关键词：local public finances management, ICT, eTax, Virtual Window to Pay, European Union
