Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues
In recent decades, digital transformation and sustainability have become two crucial aspects of economic and social development in the European Union (EU), improving government tax collection and other government incomes. This paper investigates the interplay between digital transformation and susta...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2023-11-01
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| Series: | Systems |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2079-8954/11/11/546 |
| _version_ | 1797457615328903168 |
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| author | Anca Antoaneta Vărzaru Claudiu George Bocean Dalia Simion Dorel Berceanu Mădălina Giorgiana Mangra |
| author_facet | Anca Antoaneta Vărzaru Claudiu George Bocean Dalia Simion Dorel Berceanu Mădălina Giorgiana Mangra |
| author_sort | Anca Antoaneta Vărzaru |
| collection | DOAJ |
| description | In recent decades, digital transformation and sustainability have become two crucial aspects of economic and social development in the European Union (EU), improving government tax collection and other government incomes. This paper investigates the interplay between digital transformation and sustainability and their impact on total general government revenue (TGGR) in the European Union (EU). The study uses quantitative research methods to analyze relationships among variables, including artificial neural networks and cluster analyses. The variables considered in this research are the Digital Economy and Society Index (DESI), the Sustainable Development Goals (SDG) index, and TGGR. Our findings reveal intricate connections between digital transformation, sustainability, and TGGR across EU member states. The DESI score measures the level of digitalization within each country, while the SDG Index assesses sustainability performance. The study demonstrates that countries with higher DESI scores tend to experience increased TGGR, indicating that a more robust digital economy contributes positively to government revenue, among other elements. The research identifies clusters of EU member states with similar patterns of digital transformation, sustainability, and TGGR. These clusters highlight challenges and opportunities, guiding policymakers in tailoring strategies to boost digitalization and government revenue sustainably. |
| first_indexed | 2024-03-09T16:24:33Z |
| format | Article |
| id | doaj.art-5fb78ee25d304ad0a85e96ab4270e7cc |
| institution | Directory Open Access Journal |
| issn | 2079-8954 |
| language | English |
| last_indexed | 2024-03-09T16:24:33Z |
| publishDate | 2023-11-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Systems |
| spelling | doaj.art-5fb78ee25d304ad0a85e96ab4270e7cc2023-11-24T15:09:10ZengMDPI AGSystems2079-89542023-11-01111154610.3390/systems11110546Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government RevenuesAnca Antoaneta Vărzaru0Claudiu George Bocean1Dalia Simion2Dorel Berceanu3Mădălina Giorgiana Mangra4Department of Economics, Accounting and International Business, Faculty of Economics and Business Administration, University of Craiova, 13 AI Cuza Street, 200585 Craiova, RomaniaDepartment of Management, Marketing and Business Administration, Faculty of Economics and Business Administration, University of Craiova, 13 AI Cuza Street, 200585 Craiova, RomaniaDepartment of Finance, Banking, and Economic Analysis, Faculty of Economics and Business Administration, University of Craiova, 13 AI Cuza Street, 200585 Craiova, RomaniaDepartment of Finance, Banking, and Economic Analysis, Faculty of Economics and Business Administration, University of Craiova, 13 AI Cuza Street, 200585 Craiova, RomaniaDepartment of Finance, Banking, and Economic Analysis, Faculty of Economics and Business Administration, University of Craiova, 13 AI Cuza Street, 200585 Craiova, RomaniaIn recent decades, digital transformation and sustainability have become two crucial aspects of economic and social development in the European Union (EU), improving government tax collection and other government incomes. This paper investigates the interplay between digital transformation and sustainability and their impact on total general government revenue (TGGR) in the European Union (EU). The study uses quantitative research methods to analyze relationships among variables, including artificial neural networks and cluster analyses. The variables considered in this research are the Digital Economy and Society Index (DESI), the Sustainable Development Goals (SDG) index, and TGGR. Our findings reveal intricate connections between digital transformation, sustainability, and TGGR across EU member states. The DESI score measures the level of digitalization within each country, while the SDG Index assesses sustainability performance. The study demonstrates that countries with higher DESI scores tend to experience increased TGGR, indicating that a more robust digital economy contributes positively to government revenue, among other elements. The research identifies clusters of EU member states with similar patterns of digital transformation, sustainability, and TGGR. These clusters highlight challenges and opportunities, guiding policymakers in tailoring strategies to boost digitalization and government revenue sustainably.https://www.mdpi.com/2079-8954/11/11/546digital transformationdigital economy and society indexsustainabilitySDG scorecloud computinge-commerce |
| spellingShingle | Anca Antoaneta Vărzaru Claudiu George Bocean Dalia Simion Dorel Berceanu Mădălina Giorgiana Mangra Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues Systems digital transformation digital economy and society index sustainability SDG score cloud computing e-commerce |
| title | Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues |
| title_full | Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues |
| title_fullStr | Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues |
| title_full_unstemmed | Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues |
| title_short | Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues |
| title_sort | digital revolution sustainability and government revenues a transversal analysis of how digital transformation and sustainable practices impact sustainable government revenues |
| topic | digital transformation digital economy and society index sustainability SDG score cloud computing e-commerce |
| url | https://www.mdpi.com/2079-8954/11/11/546 |
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