Title: THE IMPACT OF THE COVID-19 PANDEMIC ON ROMANIAN MUNICIPAL REVENUES: CHALLENGES AND ADAPTATIONS

Author: Paul V. ZAI

Abstract: This article examines the impact of the COVID-19 pandemic on municipal revenues budgets across Romania, highlighting the challenges faced by local governments and the adaptations they implemented in response. The pandemic caused significant financial strain, leading to reduced revenues and increased expenditure demands. We examine the evolution of total revenues reported by 103 Romanian municipalities between 2021 and 2023. This study provides a theoretical framework, a methodology to analyze the pandemic’s impact, and a case study illustrating how Romanian municipalities adapted their revenues budgets. The article concludes with recommendations for improving municipal budget resilience and preparing for future crises, highlighting the role of digital transformation and adaptive financial management. Through the model we created, the study isolates the respective roles of EU funding, tourism dependence, and digital governance in shaping Romanian municipalities’ fiscal recovery post–COVID-19.

Keywords: Pandemic period, municipal revenues, indicators, model, challenges, România.

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