FISCAL POLICY, DIGITIZATION, AND SUSTAINABLE ECONOMIC GROWTH: DIGITAL SKILLS IN ELECTRONIC COMMERCE IN ROMANIA

Abstract

This exhaustive analysis explores the depth of the impact of fiscal policies on digitization in Romania's economy. The initial focus is on fiscal incentives, highlighting tax reductions and incentives for digital technologies, with the aim of assessing the degree of favorability of the fiscal environment for their integration in different economic sectors. In parallel, fiscal obstacles are analysed, including the level of taxation applied to the digital industry and the absence of incentives for digital investment, revealing possible constraints that may hinder the effective evolution of digital technologies. A particular emphasis is placed on support for small and medium-sized enterprises (SMEs) and start-ups. The analysis focuses on the fiscal facilities intended for them, evaluating how these policies encourage or hinder the adoption of digital solutions and innovation within these crucial entities for the Romanian economy. In addition, public-private collaboration in digitization efforts is explored, with attention to government partnerships and digital training programs. It assesses whether fiscal policies support these collaborations and whether there are tax incentives for digital education programs, with the aim of assessing the impact on the level of digital skills among the workforce.

Keywords

• digitalization
• sustainable economy
• e-commerce
• fiscal policy