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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

Author

Listed:
  • Kamer-Ainur Aivaz

    ("Ovidius" University of Constanta, Faculty of Economic Science)

  • Ionela Florea Munteanu

    (The Bucharest Univeristy of Economic Studies, Bucharest, Romania)

  • Alina Chiriac

    (The Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

The Fiscal Anti-fraud Directorate General (DGAF) is a structure of the Romanian public authority whose primary objective is the fight against tax evasion and tax and customs fraud. The activity of investigating fraud and dismantling the transactional chains that lead to prejudicing the state budget is important both from a financial point of view and from a social point of view and it contributes to building trust in the safety and integrity of the tax system. Given the need for a sustainable legal framework for fighting against evasion and taking into account the importance of a unitary control mechanism able to eliminate parallelisms or divergences in the assessment of economic operations, the research focuses on the analysis of the dynamics of the activity of the Fiscal Anti-fraud Directorate General by means of the indicators reported by the institution. The paper allows the identification of certain correlations or interdependencies between the specific indicators of the fraud investigation activity, as well as the foreshadowing of some areas for normative improvement related to the reporting of the results of the anti-fraud activity. The reduction of tax evasion and the increase in collected budget revenues are objectives that convey a strategic importance to DGAF's activity, so that the research of the indicators reported by this structure of public authority produces an image of the degree of economic compliance and the compliance with the premises of fiscal fairness and equity.

Suggested Citation

  • 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.
  • Handle: RePEc:tec:journl:v:30:y:2022:i:1:p:337-347
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    References listed on IDEAS

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    1. Mari-Isabella Stan, 2021. "Issues concerning the dynamics of labor productivity at the level of the companies in Constanta County operating in the "Construction" sector before and after the COVID-19 pandemic," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 225-241, November.
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    Citations

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    Cited by:

    1. Iulia-Oana FLOREA & Kamer-Ainur AIVAZ, 2022. "The Dimension of the Phenomenon of Economic Crime. A Hierarchical Classification of EU Countries at the Level of 2021," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 125-134.
    2. Ionela Munteanu & Flavius Valentin Jakubowicz, 2022. "A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 920-926, Decembrie.
    3. Flavius Valentin Jakubowicz & Ionela Munteanu, 2022. "Perspectives on Tax Optimization: Opportunities and Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 883-889, Decembrie.
    4. Stefania-Rodica Hubel (Anghel) & Mari-Isabella Stan & Tanase Tasente, 2023. "Assessing the Role of Gender in Shaping Perceptions of Socio- Economic Issues in the Context of Sustainable Local Development: A Study on Respondents' Influence," Technium Sustainability, Technium Science, vol. 3(1), pages 76-90, June.
    5. Oana-Iulia Florea & Kamer-Ainur Aivaz & Diane-Paula Vancea, 2022. "Exploratory Study on the Types of Economic Crimes at EU Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 68-76, Decembrie.
    6. Alina Chiriac & Roxana Adriana Mititelu & Ileana Nisulescu, 2022. "Multivariate statistical analysis of the Regional Anti-Fraud Directorate 2 Constanta from 2014 to 2021," Technium Social Sciences Journal, Technium Science, vol. 35(1), pages 357-366, September.
    7. Iulia-Oana FLOREA & Kamer-Ainur AIVAZ, 2022. "A Dynamic Analysis of Economic Crime in Europe: The Role of the European Institutions in the Prevention of Economic Crimes in the COVID-19 Pandemic," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-28.
    8. 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.

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    More about this item

    Keywords

    Fiscal Anti-fraud Directorate General (DGAF); tax evasion; reporting of sanctions; tax fraud; Principal Component Analysis (PCA);
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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