Direcţia generală antifraudă, de la necesitate la realitate
General Directorate for Fiscal Anti-Fraud, from the need towards the reality

Summary/Abstract: In this paper entitled The General Department for Fiscal Antifraud, between necessity and reality, we aim to analyse the necessity of some profound measurements concerning the reorganisation of the fight against tax evasion and also the efficiency and the opportunity of such measures taken during the year 2013. It is not our intention to plead in favour of the former institution, namely the Financial Guard, but we do consider that there are situations, and institutions that have a certain tradition and that should be better valorised, and made more efficient when they require so, and not be abandoned or thrown away in the “garbage basket of history”. We acknowledge the need for reforms in Romania, but it also a need to take benefit out of the previous experiences and traditions. Therefore, the paper makes a quick review of the most important moments in the existence of the Financial Guard, starting from its creation until its dissolution in august 2013. We have also analysed the reforms made under the Government Ordinance no 74/2013 and the Government Decision no. 520/2013, that regard the National Agency for Fiscal Administration and its most important structures, respectively the Financial Guard and the Customs National Authority. Taking into account the sums collected to the public budgets we have presented the evolution of this indicative throughout the last 3 years for the same period of time, respectively the 4th trimester of each of the analysed budgetary years. The conclusions was that there has not been any significant registered progress, and even more we dare saying that on the contrary, there has been a decrease in the sums collected for the public budget of the state compared to the prior budgetary years.

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