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The Impact of Digitalisation on Tax Collection

Author

Listed:
  • Bernadett BARABÁS

    (Universitatea Babeș-Bolyai, Facultatea de Științe Economice și Gestiunea Afacerilor)

  • Vasile-Daniel CARDOȘ

    (Universitatea Babeș-Bolyai, Facultatea de Științe Economice și Gestiunea Afacerilor)

  • Ildikó-Réka CARDOȘ

    (Universitatea Babeș-Bolyai, Facultatea de Științe Economice și Gestiunea Afacerilor)

Abstract

The primary objective of this study is to assess the extent to which digital innovations and solutions enhance the efficiency of tax-revenue collection. The article synthesises the impact of digitalisation on the fiscal system and identifies the main instruments available for optimising tax administration. Employing panel-data regressions, the analysis tests the hypothesis that digitalisation exerts a positive effect on revenue-collection performance. The results indicate that countries characterised by higher degrees of digitalisation and lower levels of corruption achieve greater efficiency in tax collection. Overall, the evidence confirms that jurisdictions with more advanced digitalisation and reduced corruption display superior performance in the collection and administration of tax revenues.

Suggested Citation

  • Bernadett BARABÁS & Vasile-Daniel CARDOȘ & Ildikó-Réka CARDOȘ, 2025. "The Impact of Digitalisation on Tax Collection," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 54, pages 19-27, July.
    • Handle: RePEc:cmj:interc:y:2025:i:54:19-27
    DOI: 10.70147/m541927
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    More about this item

    Keywords

    Digitalization; Fiscal Administration; Tax Collection; Fiscal Performance;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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