The Impact of Digitalisation on Tax Collection

Bernadett Barabás, Vasile-Daniel Cardoș and Ildikó-Réka Cardoș
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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

Management Intercultural, 2025, issue 54, 19-27

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.

Keywords: Digitalization; Fiscal Administration; Tax Collection; Fiscal Performance (search for similar items in EconPapers)
JEL-codes: H26 H83 O33 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:interc:y:2025:i:54:19-27

DOI: 10.70147/m541927

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