Analysis of Research Hypotheses Regarding the Use of Electronic Means of Communication with ANAF

This paper analyzes the impact of the use of electronic means of communication with ANAF on taxpayers, with the objective of identifying the factors influencing access to digital public services. The study is based on a representative sample of respondents, collected through a structured questionnaire, and uses statistical methods to verify research hypotheses.

In the first stage of the analysis, the distribution of users of ANAF platforms according to age and level of education was determined, observing a positive correlation between the frequent use of electronic means and a high educational level. Most users fall into the 26-45 age category, and those with undergraduate and postgraduate studies are the most active users of digital tax platforms.

For hypothesis testing, the Chi-square test and the Kolmogorov-Smirnov (KS) test were used. The results of the Chi-square test indicate the existence of a significant association between age and the use of ANAF’s electronic platforms (χ² = 138,54, p<0.05), thus confirming the hypothesis that younger taxpayers are more likely to use these digital tools. The KS test (D=0.643,p<0.05D=0.643,p<0.05) shows that the distribution of users according to education differs significantly, emphasizing that educational level influences access to and use of online tax platforms.

The findings of the research highlight the importance of optimizing e-services to increase taxpayer accessibility and satisfaction. At the same time, the study highlights the need for digital training campaigns for less represented categories, so that digitization does not become an exclusion factor for certain segments of the population.