Tax Evasion in Romania through the Eyes of the Control Bodies

Tax evasion does not have any temporal and spatial limits. It is a powerful enemy, making its destructive effects felt both upon the national economy, as well as upon that of the European Union’s, but also upon each of us, as individuals. This is why reducing tax evasion and the underground economy is one of the most important objectives included in the National Agency of Fiscal Administration’s (NAFA) strategy. The manner in which this major objective can be reached at a maximum is influenced by various endogenous and exogenous factors, such as: the transparency of the activity with the purpose of increasing the degree of confidence and increasing the fiscal morality of the taxpayer which influences the degree of conformity, self-improvement and the professionalism of the employees, the identification of new methods of risk analysis and investigation that could exceed the inventiveness of the tax dodgers. The study takes a current photograph of the level of evasion and the fields with a high risk from our country through the control actions performed by the NAFA competent bodies and the results of these actions, for identifying the sensitive fields and certain efficient ways for combating the tax evasion phenomenon.