{"id":592,"date":"2026-10-09T06:20:14","date_gmt":"2026-10-09T06:20:14","guid":{"rendered":"https:\/\/www.journals.utgjiu.ro\/JES\/?post_type=articol&#038;p=592"},"modified":"2026-10-09T06:20:14","modified_gmt":"2026-10-09T06:20:14","slug":"the-impact-of-digitalization-on-tax-system-efficiency-a-comparative-study-between-romania-and-finland","status":"publish","type":"articol","link":"https:\/\/www.journals.utgjiu.ro\/JES\/articol\/the-impact-of-digitalization-on-tax-system-efficiency-a-comparative-study-between-romania-and-finland\/","title":{"rendered":"The Impact of Digitalization on Tax System Efficiency: A Comparative Study Between Rom\u00e2nia and Finland"},"content":{"rendered":"<p>This study conducts a comparative analysis of the tax systems in Romania and Finland, two European Union member states that exhibit significant differences in terms of legislative stability, the level of tax digitalisation and administrative efficiency. In the context of the digital transformation of public administration and increasing demands for transparency and tax compliance, a comparative assessment of tax systems is relevant for identifying best practices and informing tax policy decisions. The main objective of the research is to assess accounting professionals\u2019 perceptions of the functionality and efficiency of the two tax systems, as well as to identify the relationship between tax digitalisation and voluntary taxpayer compliance. The study contributes to the specialist literature by integrating a comparative perspective on the institutional and technological factors influencing the performance of modern tax systems.<br \/>\nThe research methodology is based on a quantitative approach, using a structured questionnaire administered to a sample of 109 professional accountants, trainees of the Body of Expert and Licensed Accountants of Romania (CECCAR). The data collected were analysed using descriptive and inferential statistical methods, including an analysis of the reliability of the research instrument (Cronbach\u2019s Alpha). The results highlight the existence of statistically significant differences between respondents\u2019 perceptions of the two tax systems, indicating a higher level of predictability, legislative stability and digitalisation in the case of the Finnish tax system. Furthermore, the regression analysis confirms the existence of a positive and significant relationship between tax digitalisation and voluntary taxpayer compliance, highlighting the role of digital transformation in increasing tax efficiency. The study\u2019s conclusions emphasise the need to accelerate the process of modernising and digitising Romania\u2019s tax administration, with a view to increasing transparency, reducing administrative complexity and improving institutional performance in the long term.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"class_list":["post-592","articol","type-articol","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol\/592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol"}],"about":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/types\/articol"}],"wp:attachment":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/media?parent=592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}