Îmbunătăţirea rolului Agenţiei Naţionale de Administrare Fiscală în prevenirea şi combaterea evaziunii fiscale
Improving the role of National Agency for Fiscal Administration in preventing and combating tax evasion

Summary/Abstract: The multitude of obligations that the tax law imposes on tax payers and, above all, the burden of these obligations have always led to the stimulation of taxpayers' ingenuity in inventing various procedures for evading tax obligations. The adoption and application of a modern and transparent legislative framework, combined with the motivation of staff from specialized institutions, are measures aimed at reducing the harmful effects of this real economic scourge of the contemporary world, but also at creating premises for better cooperation with each taxpayer, for the development of his civic consciousness in terms of obligations towards the state. Nowadays, ANAF has a decisive role in preventing and combating tax evasion. The package dedicated to massive data collection, through the implementation of the SAF T (Standard Audit File for Taxation) systems, desk audit, the interconnection of cash registers and electronic invoices, as well as the interoperability of databases, will lead to the provision of consistent fiscal data to the system of risk analysis, an activity that will lead to the reduction of tax evasion and the increase of revenues collected as a share of GDP.

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