Preprint Article Version 1 This version is not peer-reviewed

Fighting Corruption and Enhancing Tax Compliance through Digital Public Services: A Way to Increase Sustainable Development in Romania

Version 1 : Received: 4 February 2019 / Approved: 5 February 2019 / Online: 5 February 2019 (10:14:09 CET)
Version 2 : Received: 11 March 2019 / Approved: 12 March 2019 / Online: 12 March 2019 (09:11:51 CET)

A peer-reviewed article of this Preprint also exists.

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. 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.

Journal reference: Sustainability 2019, 11, 1480
DOI: 10.3390/su11051480

Abstract

Fighting corruption and enhancing tax compliance through digital public services represent key factors for increasing sustainable development in Romania. Tax regulations affect the level of tax compliance as a consequence of the fact that it produces additional costs. 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 entrepreneurs 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? 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. We depart from the premise that no developing country is yet fully ready to embrace a comprehensive program of eGovernment and plead for a plan to increase sustainable development in Romania through digital public services, thus fighting corruption and enhancing tax compliance.

Subject Areas

corruption; tax compliance; entrepreneurship; digital public services; sustainable development

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