Romania ranks first in the EU for tax collection failures, with significant losses due to tax evasion and non-compliance by taxpayers.

According to a report by the European Commission, Romania is the champion in uncollected corporate tax, estimating that it did not collect approximately 35% of the corporate tax for 2019 (the year analyzed by the report), a collection shortfall three times higher than the EU average. The main causes of the gap are tax evasion, especially in Romania, Slovakia, Poland, and Italy. Additionally, Romania remains in first place in the EU for uncollected VAT, losing about 30% of potential revenue from this tax. The country's fiscal problems are exacerbated by frequent legislative changes, unsustainable public spending, and delays in the digitalization of the tax administration. Experts suggest that more efficient collection could bring billions to the budget, recommending the acceleration of the use of digital technologies and Artificial Intelligence to improve tax collection.