A digitalizáció hatásai az adóbehajtásra Romániában az EU-csatlakozás után

Abstract

The time period elapsed since Romania's EU accession in 2007 can be divided into three main phases: economic crisis and internal instability (2008–2015), initiation of digitalisation efforts (2016–2019), digital transfor­mation (2020–2024). The first was characterised by a global financial crisis and high budgetary pressure. Efforts made in the second one aimed to im­prove voluntary compliance and transparency while reducing the adminis­trative burden for taxpayers and the state. The introduction of risk-based audit and electronic reporting systems showed measurable improvement in revenue performance and arrears recovery. By the end of the third phase, the National Agency for Fis­cal Administration appeared with strengthened capacity and digital infrastructure. Tax collection reached a historic peak despite the initial disruptions caused by the COVID–19 pandemic, thanks to the use of enhanced digital tools, proper tax amnesty combined with stricter enforcement mechanisms, and better coordination between agencies. Our paper aims to briefly present the evolution of tax collection in Roma­nia, with particular attention to the effects of digitalisation. Our study is based on the official data from the Ministry of Finance, the Romanian National Institute of Statistics, and Eurostat.