MAPPING DIGCOMPRO ONTO THE ANAF PLATFORM: AN OPERATIONAL FRAMEWORK

Authors
Author Ramona LACUREZEANU - Babeș-Bolyai University of Cluj-Napoca ORCID: 0000-0001-5751-9186
Abstract

The digitalization of tax administration has reshaped the structure of citizen–state interaction. In Romania, this transformation encompasses a set of digital services and systems whose use is mandatory for specific taxpayer categories or legally defined operations. Effective engagement depends on infrastructure availability and on users’ capacity to perform concrete digital tasks. This article identifies the digital competence requirements generated by selected ANAF services through operational decomposition, mapping them against DigComp 2.2 and its national adaptation, DigCompRo. The study develops an Operational Framework (OF)—an analytical matrix correlating digital tax services, user operations, activated competences, and estimated minimum competence levels. Conceptually, the contribution lies in treating digital services, operations, and competences as distinct analytical objects; methodologically, it proposes a procedure for translating platform tasks into competence requirements. The findings show that the five main competence domains are activated unevenly across the nine services analyzed.

Keywords
DigCompRo; DigComp 2.2; ANAF; e-government; digital competences; operational framework; platform-generated competence requirements; digital skills policy; public administration.
References
  1. Al Majali, F. O, (2023). A conceptual framework for operational performance measurement in wholesale organisations, International Journal of Productivity and Performance Management, 72(6), 1627–1645, https://doi.org/10.1108/IJPPM-03-2021-0174
  2. ANAF, (2024). Ghid privind utilizarea sistemului național de facturare electronică RO e-Factura, Agenția Națională de Administrare Fiscală / Ministerul Finanțelor, https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Ghid_e_factura_2024.pdf
  3. ANAF, (2026). Fișierul Standard de Control Fiscal (SAF-T), Agenția Națională de Administrare Fiscală, https://www.anaf.ro/anaf/internet/ANAF/acasa?uri=nm:oid:Z6_H1H6H282J8FQC0QR1LEAK000G7
  4. Bakam, G, Sukdeo, N, Pradhan, A, (2022). A framework for quality and operations management performance during the COVID-19 pandemic period: A case of selected businesses in Pretoria, South Africa, Business Excellence and Management, 12(4), https://beman.ase.ro/no124/1.pdf
  5. Burlacu, S, Dobre, F, Mateescu, V.-M, Andrei, I.-V, (2025). From bureaucracy to e-government: Digital transformation of public administration in Romania for a sustainable future, European Journal of Sustainable Development, 14(3), 289–297, https://doi.org/10.14207/ejsd.2025.v14n3p289
  6. Damaschin, R, Mihăilă, M. G, (2023). Digitalizarea administrației publice din România în raport cu tendințele europene, Smart Cities International Conference (SCIC) Proceedings, 8, 47–64, https://www.scrd.eu/index.php/scic/article/view/326
  7. Duan, Y, Dong, X, (2025). Does digital literacy matter for e-government usage behavior? An empirical analysis based on data from rural women in China, SAGE Open, 15(3), https://doi.org/10.1177/21582440251376118
  8. European Commission, (2025a). Europe's Digital Decade, https://digital-strategy.ec.europa.eu/en/policies/europes-digital-decade
  9. European Commission, (2025b). VAT in the Digital Age (ViDA), Taxation and Customs Union, https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en
  10. Eurostat, (2025). Digital economy and society statistics: Households and individuals, European Commission, https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Digital_economy_and_society_statistics_-_households_and_individuals
  11. Eurostat, (2026). E-government services used by 72% of people in the EU, European Commission, https://ec.europa.eu/eurostat/web/products-eurostat-news/w/ddn-20260312-1
  12. Globocnik, D, Faullant, R, Parastuty, Z, (2020). Bridging strategic planning and business model management: A formal control framework to manage business model portfolios and dynamics, European Management Journal, 38(2), 231–243, https://doi.org/10.1016/j.emj.2019.08.005
  13. Government of Romania, (2021). Ordonanța de urgență nr. 120/2021 privind administrarea, funcționarea și implementarea sistemului național privind factura electronică RO e-Factura și factura electronică în România, Monitorul Oficial al României, Partea I, nr. 960, 7 October 2021, https://static.anaf.ro/static/10/Anaf/legislatie/OUG_120_2021.pdf
  14. Government of Romania, (2022). Ordonanța de urgență nr. 41/2022 pentru instituirea Sistemului național privind monitorizarea transporturilor rutiere de bunuri cu risc fiscal ridicat RO e-Transport, Monitorul Oficial al României, Partea I, nr. 356, 11 April 2022
  15. Government of Romania, (2023). Ordonanța de urgență nr. 116/2023 privind unele măsuri pentru gestionarea și evidențierea veniturilor curente ale bugetului public prin implementarea unor proiecte de digitalizare, Monitorul Oficial al României, Partea I, nr. 1138, 15 December 2023
  16. Government of Romania, (2024). Ordonanța de urgență nr. 70/2024 privind unele măsuri de implementare și utilizare a decontului precompletat RO e-TVA, Monitorul Oficial al României, Partea I, nr. 582, 21 June 2024
  17. Government of Romania, (2025). Ordonanța de urgență nr. 27/2025 pentru aprobarea Cadrului de competențe digitale pentru cetățenii României (DigCompRo), Monitorul Oficial al României, Partea I, nr. 353, 22 April 2025, https://www.cdep.ro/pls/legis/legis_pck.htp_act?ida=213047
  18. Guiu, M. R, (2025). Digitalizarea Anaf Un factor determinant în reducerea evaziunii fiscale și a corupției în România, EUFIRE Conference Proceedings, 1(1), 152–172, Alexandru Ioan Cuza University Press
  19. Ministerul Finanțelor Publice / ANAF, (2021). Ordinul Președintelui ANAF nr. 1.783/2021 privind natura informațiilor pe care contribuabilul/plătitorul trebuie să le declare prin fișierul standard de control fiscal, Monitorul Oficial al României, Partea I, nr. 1073, 9 November 2021, https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pdf
  20. Ministry of Finance, (2026). e-TVA, Ministerul Finanțelor, https://mfinante.gov.ro/web/efactura/e-tva
  21. Morte-Nadal, T, Esteban-Navarro, M. A, (2022). Digital competences for improving digital inclusion in e-government services: A mixed-methods systematic review protocol, International Journal of Qualitative Methods, 21, https://doi.org/10.1177/16094069211070935
  22. Morte-Nadal, T, Esteban-Navarro, M. A, (2025). Recommendations for digital inclusion in the use of European digital public services, Humanities and Social Sciences Communications, 12, Article 273, https://doi.org/10.1057/s41599-025-04576-7
  23. Mountasser, T, Abdellatif, M, (2023). Digital transformation in public administration: A systematic literature review, International Review of Business Research, https://doi.org/10.26668/businessreview/2023.v8i10.2372
  24. Nedelescu, D. M, Horhotă, L, Matei, N. C, (2021). Digitalizarea sistemului fiscal – un pas important spre eficiența fiscală, Journal of Information Systems and Operations Management, 15(2)
  25. Nguyen, T. Q, Thi Anh Ngoc, P, Phuong, H. A, Duy, D. P. T, Hiep, P. C, McClelland, R, Noroozi, O, (2024). Digital competence of Vietnamese citizens: An application of DigComp framework and the role of individual factors, Education and Information Technologies, 29(15), 19267–19298, https://doi.org/10.1007/s10639-024-12585-3
  26. Nikou, S, De Reuver, M, Mahboob Kanafi, M, (2022). Workplace literacy skills: How information and digital literacy affect adoption of digital technology, Journal of Documentation, 78(7), 371–391, https://doi.org/10.1108/JD-12-2021-0241
  27. OECD, (2023). Digital government review of Romania: Towards a digitally mature government, OECD Publishing, https://doi.org/10.1787/68361e0d-en
  28. Petraș, A, (2023). Digitalisation of the fiscal system in Romania: Qualitative research, Proceedings of the 6th International Conference on Economics and Social Sciences, 834–840, Sciendo, https://doi.org/10.2478/9788367405546-076
  29. Scheerder, A, van Deursen, A, van Dijk, J. A. G. M, (2017). Determinants of Internet skills, uses and outcomes: A systematic review of the second- and third-level digital divide, Telematics and Informatics, 34(8), 1607–1624, https://doi.org/10.1016/j.tele.2017.07.007
  30. Smagulova, S, Bastykov, D, Omarov, A, Omarova, B, (2025). Evolution and development of public administration digitalization: An international bibliometric analysis, Cogent Social Sciences, 11(1), https://doi.org/10.1080/23311886.2025.2548018
  31. Stănciulescu, E, (2023). RO e-Factura national system, an important step for the digital transformation of the relationship between the entrepreneur and the state, CECCAR Business Review, 4(12), 45–53, https://doi.org/10.37945/cbr.2023.12.06
  32. Stretton, A, (2021). An organisational strategic-and-operational framework with provision for operations users to convert three key types of project outputs into operational outcomes/benefits, PM World Journal, X(VIII), https://pmworldlibrary.net/wp-content/uploads/2021/08/pmwj108-Aug2021-Stretton-organizational-strategic-and-operational-framework-with-provision-for-operations-users2.pdf
  33. Taelman, S, Sanjuan-Delmàs, D, Tonini, D, Dewulf, J, (2020). An operational framework for sustainability assessment including local to global impacts: Focus on waste management systems, Resources, Conservation and Recycling, 162, 104964, https://doi.org/10.1016/j.resconrec.2020.104964
  34. Van Audenhove, L, Vermeire, L, Van den Broeck, W, Demeulenaere, A, (2024). Data literacy in the new EU DigComp 2.2 framework: How DigComp defines competences on artificial intelligence, internet of things and data, Information and Learning Sciences, 125(5–6), 406–436, https://doi.org/10.1108/ILS-06-2023-0072
  35. van Dijk, J. A. G. M, (2020). The digital divide, Polity Press
  36. Venkatesh, V, Morris, M. G, Davis, G. B, Davis, F. D, (2003). User acceptance of information technology: Toward a unified view, MIS Quarterly, 27(3), 425–478, https://doi.org/10.2307/30036540

37. Vuorikari, R, Kluzer, S, Punie, Y, (2022). DigComp 2.2: The digital competence framework for citizens – With new examples of knowledge, skills and attitudes, Publications Office of the European Union, https://doi.org/10.2760/115376

Article
Article