Digitalization of Romanian public administration: a panel data analysis at regional level
Abstract
Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper offers clear insights into the public administrations’ strategic management when it comes to the impact of digitalization upon local tax revenues collection. In this setting, we investigate the effects of the digitalization of the Romanian public sector, focusing on local tax revenues collection covering the period 2015–2021. The data was collected from the national platform for e-payments – ghiseul.ro. To assess the impact of digitalization, we opted for the panel data analysis, complemented by reliability and robustness tests. The local tax revenues are settled as the dependent variable and analysed in relationship with the number of payments made via the above-mentioned platform (assigned as a proxy for digitalization). Gross domestic product per capita, Unemployment rate, and Average net earnings are control variables. Our outcomes show that digitalization impacts local tax revenues, but it differs across the country, the highest impact being registered in the case of macroregion 3. All independent variables are statistically significant, leading to the assumption that the empirical model is accurate.
Keyword : digitalization, local tax revenue, public administration, Romania, panel data analysis, tax collection, tax compliance, Covid-19
How to Cite
Frățilă, A., Păunescu, M., Nichita, E.-M., & Lazăr, P. (2023). Digitalization of Romanian public administration: a panel data analysis at regional level. Journal of Business Economics and Management, 24(1), 74–92. https://doi.org/10.3846/jbem.2023.18574
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
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Jingnan, C., Grimshaw, S., & Myles, G. D. (2017). Testing and implementing digital tax administration. In S. Gupta, M. Keen, A. Shah, & G. Verdier (Eds.), Digital revolutions in public finance (pp. 113–146). International Monetary Fund.
Josifidis, K., Supić, N., & Beker Pucar, E. (2017). Institutional quality and income inequality in the advanced countries. Panoeconomicus, 64(2), 169–188. https://doi.org/10.2298/PAN1702169J
Koçak, E., Ŏnderol, S., & Khan, K. (2021). Structural change, modernization, total factor productivity, and natural resources sustainability: An assessment with quantile and non-quantile estimators. Resources Policy, 74, 102433. https://doi.org/10.1016/j.resourpol.2021.102433
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Lund, S., White, O., & Lamb, J. (2017). The value of digitalizing government payments in developing economies. In S. Gupta, M. Keen, A. Shah, & G. Verdier (Eds.), Digital revolutions in public finance (pp. 305–324). International Monetary Fund. https://doi.org/10.5089/9781484315224.071
Maiga, G., & Asianzu, E. (2013). Adoption of e-tax services in Uganda: A model of citizen-based factors. Electronic Government, An International Journal, 10(3/4), 259–283. https://doi.org/10.1504/EG.2013.058784
McCrum-Gardner, E. (2008). Which is the correct statistical test to use? British Journal of Oral and Maxillofacial Surgery, 46(1), 38–41. https://doi.org/10.1016/j.bjoms.2007.09.002
Ministry of Development, Public Works and Administration. Direcţia Pentru Politici Fiscale si Bugetare Locale. (2022). Situaţia veniturilor şi cheltuielilor. http://www.dpfbl.mdrap.ro/sit_ven_si_chelt_uat.html
Ministry of Finance. (2022). Informații execuție bugetară. https://mfinante.gov.ro/ro/domenii/bugetul-de-stat/informatii-executie-bugetara
Mpofu, F. Y. (2022). Taxation of the digital economy and direct digital service taxes: Opportunities, challenges, and implications for African countries. Economies, 10(9), 219. https://doi.org/10.3390/economies10090219
Mudronja, G., Jugović, A., & Skalamera-Alilović, D. (2020). Seaports and economic growth: Panel data analysis of EU port regions. Journal of Marine Science and Engineering, 8(12), 1017. https://doi.org/10.3390/jmse8121017
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