Abstract
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.
Highlights
The aim of the present paper is to discuss the role of digitization, with a focus on digital public services and eGovernment, in increasing tax compliance and addressing corruption for improving sustainable development in Romania.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
Do they decide to comply or do they choose to take evasive initiatives? How does corruption influence the level of sustainable development? How does digitization influence the level of tax compliance? How do entrepreneurs decide to comply by using digital public services?
According to Hypothesis 1, increased business tax regulations are positively correlated with the costs of tax compliance
Summary
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 Do they decide to comply or do they choose to take evasive initiatives? Drawing on the existing literature, it becomes clear that in order to increase sustainable development it is necessary to reduce the level of corruption [1]. Such a conclusion requires both fighting corruption and enhancing tax compliance in Romania. We argue for increasing sustainable development in Romania through digital public services, fighting corruption and enhancing tax compliance
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