IMPLEMENTING E-GOVERNMENT IN BUDGET CASHING OF LOCAL FINANCES IN TRANSYLVANIA REGION

The principles and the purposes of e-government are ideals, sometimes difficult to reach and to implement. In fact, it is considered a step forward implementing at least a part of those ideals. One of the key domains of e-government is the local public administration. Among the implementations of e-government in local public finances is the access to the list of fees and taxes owed and the possibility to pay them on-line. This article provides an overview of the legal framework, an evaluation of the e-tax systems already functional, and some recommendations regarding the steps that need to be taken in the future.