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Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges

Author

Listed:
  • Andreea-Florentina Crăciun

    (West University of Timisoara, Faculty of Economics and Business Administration, Romania)

  • Raluca-Ioana Racataian

    (National Agency for Fiscal Administration, General Directorate of Fiscal Anti-Fraud, Romania)

  • Nicoleta-Claudia Moldovan

    (West University of Timisoara, Faculty of Economics and Business Administration, Romania)

Abstract

This paper maps the influences exerted by the changes related to the period 2016-2021 on the tax inspection activity in Romania, characterized by permanent regulation adaptation, the slow adoption of information technology in public administration, and inefficient crisis management. The data relating to the activity of the National Agency for Fiscal Administration (NAFA) considered in the paper were extracted from the Statistical Bulletins and the Biannual Activity Reports of NAFA. The analysis of contemporary challenges and their effects on the fiscal inspection activity can be found in this study. A detailed trend estimation and correlation analysis between the variables that define the tax activity was made through a model of simultaneous equations using EViews. Our results reveal that the tightening of regulations in specific sectors, the implementation of IT systems in economic activity, and the measures taken in the context of the pandemic are directly reflected in the number of tax inspections and the number of active taxpayers.

Suggested Citation

  • Andreea-Florentina Crăciun & Raluca-Ioana Racataian & Nicoleta-Claudia Moldovan, 2022. "Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 854-862, September.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:1:p:854-862
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    References listed on IDEAS

    as
    1. Torsvik, Gaute & Raaum, Oddbjørn & Løyland, Knut & Øvrum, Arnstein, 2019. "Compliance effects of risk-based tax audits," OSF Preprints 6u3ns, Center for Open Science.
    2. Kamer-Ainur Aivaz & Ionela Florea Munteanu & Alina Chiriac, 2022. "An exploratory analysis of the dynamics of the activity of the Fiscal Anti-fraud Directorate General in the 2014-2020 period at the level of Romania," Technium Social Sciences Journal, Technium Science, vol. 30(1), pages 337-347, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax inspection activity; contemporary challenges; taxpayers; simultaneous equations; pandemic;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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