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Multivariate statistical analysis of the Regional Anti-Fraud Directorate 2 Constanta from 2014 to 2021

Author

Listed:
  • Alina Chiriac

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

  • Roxana Adriana Mititelu

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

  • Ileana Nisulescu

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

Abstract

The Regional Anti-Fraud Directorate 2 Constanta (DRAF 2 CT) is a regional structure of the public authority in Romania that has as a priority objective the fight against tax evasion and tax and customs fraud, being one of the most important regions of the General Directorate for Fiscal Fraud due to its strategic position, having many categories of resources or areas of activity. The regional activity is of even more interest now during the conflict in Ukraine, given the fact that Tulcea County is on the border of the conflict zone.  The activity of investigating frauds and dismantling transactional chains that lead to damage to the state budget is important both financially and socially.  The study focuses on dynamic analysis of the activity of DRAF 2 CT through the indicators reported by it. The paper allows the identification of correlations or interdependencies between the indicators specific to the fraud investigation activity, as well as the foreshadowing of some directions of normative improvement regarding the reporting of the results of the anti-fraud activity.

Suggested Citation

  • 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.
    • Handle: RePEc:tec:journl:v:35:y:2022:i:1:p:357-366
    DOI: 10.47577/tssj.v35i1.7352
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    References listed on IDEAS

    as
    1. 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.
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    More about this item

    Keywords

    Regional Anti-Fraud Directorate 2 Constanta (DRAF 2 CT); tax evasion; sanctions reporting; tax fraud; analysis of the main components (ATP);
    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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