DIGITALIZATION OF THE FINANCIAL SYSTEM AND THE SHADOW ECONOMY: INSIGHTS FROM FUTURE TAXATION EXPERTS
Author: Ionuț Niculae Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study analyzes and presents the perceptions of young specialists in taxation regarding the underground economy and the role of digitalization in reducing it. For this purpose, a survey was conducted among students of the Master’s program …
