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 … digitalization, we opted for the panel data analysis, complemented by reliability and robustness tests. The local tax revenues are …

regional economic growth in Indonesia. We position local tax effort as a moderating variable between economic growth and … kinds of public spending positively and significantly affect economic growth. Conversely, local tax efforts negatively … affect economic growth. Besides, local tax efforts also reduce the positive impact of capital expenditure on economic growth …