The current context, national and international, characterized by a broad economic crisis, revealsmore than ever the need for special attention to creative accounting in terms of increasing therole of digitalization in its maintenance, identification and analysis of manifestations inconnection with the informal economy.Creative accounting is the product of economic realities that are manifested in a maneuveringrange between tax optimization and tax fraud and digitization can amplify, through its resourcesof creativity and novelty, the negative impact on the informal economy.The world, everything around, everyday life is becoming more and more digital, the way offunctioning and manifestation of the implicit interpersonal relations and of the economic ones,the economy as a whole, is changing.Digitization, characterized by rapid transformations to adapt to new technologies, while at firstglance eases the task of tax authorities in combating the negative effects of creative accounting,may as well make this process difficult by fraudulent use of intent by power information in thedigital environment.Beneficially, digitization can enhance the virtuosity of creative accounting by connecting it to therapidly evolving markets and payment systems, but just as well due to the desire for enrichmentand business perversity it favors the negative sides of creative accounting: manipulatingaccounts, beautifying companies' image , distorted presentation of performance, choice ofconvenient measurement, communication and information methods, etc.Digitization, driven by the Covid crisis, has reformed the world to unimaginable parameters, theinfluence on human psychology being very visible, confirming Naser's theory that creativeaccounting is the combination of the complexity of economic reality with psychological factorsspecific to human beings.Fiscal digitization, adopted in Romania in 2022, by implementing and generalizing SPV,introducing electronic invoicing Ro-Invoice, SAF-T reporting, RO e-Transport declaration,directs accounting creativity to the correct area of ​​real-time tax reporting, significantly reducingthe range of its action in the area of ​​fraud that will allow the authorities to identify and takeoperational action.