TIPURI DE FRAUDE ÎN ALIMENTAȚIA PUBLICĂ ROMÂNESCĂ
TYPES OF FRAUD IN PUBLIC ALIMENTATION

Summary/Abstract: It is easy to see that criminal organizations have strong human and material resources, like the largest multinational companies. The food industry is no exception to the involvement of organized crime structures. In our country, as elsewhere in the world, there have been identified and deconstructed, over time, criminal enterprises involved in public alimentation. Resounding cases are discovered at the end of 2015, when DIICOT prosecutors investigated several chain restaurants and pastry shops, who obtained through tax fraud, significant amounts of money, which after being laundered, were used for various purposes. In this article, we highlight one of the refined ways Romanian public alimentation is used to avoid paying taxes governed by national law, to the state budget. An organized criminal group was identified in Bucharest, which specialized in tax evasion and money laundering through commercial activities by reducing the tax base using the accounting software that allowed the keeping of double accounting records, a real one, which highlights the true income and a fictitious one, reflecting reduced revenues and increased expenses, so that the tax base is reduced. Types of fraud in public alimentation are many, they are known by the relevant institutions with attributions in preventing and combating crime, they were the subject of studies, especially they are in the attention of the tax authorities and police in our country.

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