CONSIDERATIONS ON THE REORGANIZATION OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION

Anca Georoceanu

FIAT IUSTITIA, 2013, vol. 9, issue 1, 38-45

Abstract: The Financial Guard and the National Customs Authority will be assimilated into the National Agency for Fiscal Administration, in the framework of which a new department will be formed – the General Department fighting against tax‐related fraud, aimed to fighting against tax evasion, via anti‐fraud inspectors. When this new institution comes into being, the Financial Guard and the National Customs Authority will be dissolved. At the same time, fiscal inspectors will no longer function at county level; consequently, 8 regional offices will be established ‐ the new mega structure shall function via 8 regional offices instead the current 42 county offices. As a result, local and county offices will not cease to exist, still their tasks – support, their capacity as tertiary credit accountant, planning, coordination and supervision duties – will be transferred at regional level. At present, the following still function within ANAF: the Financial Guard, the National Customs Authority, the general directions of county public finances and the General Department of Public Finances of Bucharest. After the fusion of the National Customs Authority and Financial Guard with ANAF, a new institution will be established, whose employees will activate in critical fields, precisely tax‐related fraud and fiscal inspection. The new anti‐fraud institution will fulfill both duties / tasks of ANAF, as well as those of the Financial Guard and the National Customs Authority following the establishment of a single control mechanism meant to prevent parallelism and to supervise the observance of fiscal laws, in order to prevent and fight against any illegal acts; at the same time, this structure, via its employees, will take part in the detection and fight against all activities which might generate fraud and tax evasion. The General Department fighting against tax‐related fraud will consist of 8 centralized regional offices.

Keywords: reorganization; Regionalization; National Agency for Fiscal administration (ANAF); General Department fighting against tax‐related fraud (search for similar items in EconPapers)
Date: 2013
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