Anaf Digitalization A Determining Factor In Reducing Tax Evasion And Corruption In Romania

In this article we will analyze the share of tax revenues in GDP for Romania compared to other EU countries, in order to identify how an increase in the tax burden defined as the ratio between tax revenues and gross domestic product, would influence the way in which taxes are collected in the state budget and to what extent the digitalization of ANAF could contribute to reducing tax burden and corruption among authorities, respectively, increasing tax compliance on the part of the private sector. In research, tax evasion must also be analyzed from the perspective of human behavior, since the individual's mode of action towards a tax increase is not without rationality. Regarding the share of tax revenues in GDP, Romania, with a percentage of 27%, is at the bottom of the ranking compared to the EU average, which is almost 40%. The inefficiency of tax revenue collection, especially VAT, is caused by the high percentage of tax evasion, and the avoidance of paying taxes, which in Romania has become a phenomenon whose upward trend from year to year records a worrying percentage for decision-makers in the state. The continuation of the tax reform, especially the elimination of tax inequities for certain sectors of activity (i.t., construction, agriculture), ordered by the government at the beginning of 2025, followed by a process of digitization of the institution responsible for managing the country's finances, should, at least on paper, lead to more efficient collection.