Danubius International Conferences, 13th International Conference The Danube - Axis of European Identity
Reducing Tax Arrears and Increasing the Degree of Public Revenue Collection and the Eradication of the Underground Economy Due to the Digitization of Payments and Relations with Public Institutions
Last modified: 2023-06-22
Abstract
The paper aims at studying the way in which the increase in the level of public revenue collection, so necessary for the public budget, can be achieved in Romania, because of the digitization of payments. Also, the study analyzed in this context the reduction of tax arrears due to the digitization of payments and relations with public institutions, a strong inverse link was found between the level of the underground economy and the digitization of payments and relations with public institutions. Thus, as the level of digitization increases, it is observed a decrease in the underground economy and the corruption perception index.