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 macro-region 3. All independent variables are statistically significant, leading to the assumption that the empirical model is accurate. © 2023 The Author(s).
ABSTRACT
The COVID-19 crisis has led to a raise in the number of people working remotely. This paper aims at identifying the extent to which the pandemic will determine a paradigm change regarding teleworking in Romania Our research is based on two surveys designed to assess the impact of teleworking both on individuals and on efficiency at the organizational level. The results show that, generally, teleworking has significant advantages, both for employees and employers. As we become aware of these advantages, it is quite likely that Romania will experience a paradigm shift in terms of teleworking, as both managers and employees consider that teleworking becomes a very good option. However, the changes will be gradual and with different intensities at the sectoral level, as teleworking must be adapted to the specificities of each sector or activity. While some sectors tend to make teleworking the new organizational culture, others will capitalize on the benefits of teleworking progressively, in relation to technological endowments and structural changes that will continue to occur. On the other hand, teleworking has the advantage of promoting the improvement of digital skills for employees, which is a great step forward for a higher degree of digitisation.