Adaptive supply chain strategies under fiscal shocks and digital transformation: the case of Romania

Abstract

In the context of increasing fiscal pressures in Romania including the upcoming tax policy changes effective August 1st, 2025, such as the increase in VAT rates, additional excise taxes on fuels and the increase in corporate taxes – companies are facing much greater cost volatility along the entire supply chain. All these internal developments, superimposed on global economic uncertainties and the instability of energy prices (see US policy in relation to the European Union), require an urgent strategic rethink in the field of logistics and supply chain management (SCM). The article analyzes how logistics companies in Romania and the rest of Europe can adapt their operational strategies to mitigate the impact of fiscal shocks, while using modern digital tools such as large-scale linguistic models (LLM), ERP systems and predictive analytics.

The results show that digital integration not only allows for better cost control but also strengthens supply chain resilience and accelerates all decision-making processes in times of fiscal instability. By framing Romania as a case study within the broader context of emerging economies, this research contributes to the global discussion on how regional fiscal policy changes shape logistical competitiveness and supply chain agility. It also proposes policy-level recommendations for fiscal buffering mechanisms and incentive-driven digital adoption in SCM-intensive sectors.