Analysis of the Economic Entities’ Perception Over the Implementation of the Saf-T

According to the statistics, Romania is confronting with one of the lowest tax and tax collection rates at the general consolidated budget compared to the other Member States of the European Union, which cause the tax authorities to adopt some measures in order to reduce the gray economy. One of the measures adopted since 2022 was to implement the Standard Tax Audit File (SAF-T), which includes information about suppliers, customers, purchase/sale invoices, payments, goods movements, assets, products, balances, accounting accounts. The introduction of the SAF-T in Romania has been influenced by encouraging figures on the level of tax revenue collection in countries that have already implemented this system. An analysis of the adoption of this tax reporting system must be made having in view the impact it has on the two parts of the tax report (State through the National Agency for Fiscal Administration and taxpayer). If this reporting system on the level of budget revenue, it is known from the information regarding the budget implementation available on the website of the Ministry of Public Finance, an analysis on its perception among economic entities and the challenges they face has not been performed. In order to establish the economic environment's perception over the implementation of the SAF-T, we used a questionnaire that allowed to obtain relevant data of their position regarding the introduction of the Statement 406. The statistical validation of the questionnaire was realized using the Alpha (Cronbach) coefficient utilized to study the internal consistency of the specific items.