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Open AccessArticle

Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania

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Department of Economics and Economic Policy, Faculty of Theoretical and Applied Economics, The Bucharest University of Economic Studies, 6 Romana Square, 010374 Bucharest, Romania
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Department of International Business and Economics, Faculty of International Business and Economics, The Bucharest University of Economic Studies, 41 Dacia Blvd., 010404 Bucharest, Romania
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Author to whom correspondence should be addressed.
Sustainability 2019, 11(5), 1480; https://doi.org/10.3390/su11051480
Received: 4 February 2019 / Revised: 28 February 2019 / Accepted: 5 March 2019 / Published: 11 March 2019
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
Fighting corruption and enhancing tax compliance through digital public services represent key factors for increasing sustainable development in Romania. We argue that fighting corruption may increase the level of sustainable development, through digital pubic services. Using digital public services leads to the increase of the level of tax compliance, because entrepreneurs will feel more confident and responsible and they will decide to better comply. Tax regulations can affect the level of tax compliance through the additional costs they generate. The discussion is based on the consideration of the costs generated by compliant behavior and we explain how such costs influence the entrepreneurs’ decision in the fiscal environment. If the costs are higher, entrepreneurs will take evasive initiatives and will refuse to comply. Among the numerous tools developed to fight corruption, the use of communication technologies has recently been researched and there is still need for further research in the Romanian economic environment. The use of digital public services reduces costs for entrepreneurs and increases their confidence in state institutions due to higher levels of transparency. We argue for increasing sustainable development in Romania through digital public services, thus fighting corruption and enhancing tax compliance. View Full-Text
Keywords: corruption; tax compliance; institutional arrangements; entrepreneurship; digital public services; digitization; sustainable development corruption; tax compliance; institutional arrangements; entrepreneurship; digital public services; digitization; sustainable development
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Fanea-Ivanovici, M.; Muşetescu, R.-C.; Pană, M.-C.; Voicu, C. Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania. Sustainability 2019, 11, 1480.

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