THE ROLE OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION IN THE ROMANIAN TAX POLICY

Sorin Petrica ANGHELU?Ã, Amelia Diaconu, Elena Rusalca Velicu and Silviu Diaconu

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2019, vol. 13, issue 1, 1088-1092

Abstract: ANAF known as the National Agency for Fiscal Administration is part of the field of activity, on a special branch, of the public administration in Romania. The objective of our research is to identify the role of ANAF in the Romanian taxation policies and the perception of the taxpayers about this institution. The research methodology involved, on the one hand, carrying out a SWOT analysis of the institution, as well as conducting a survey based on a questionnaire that would highlight the citizens' perceptions of the institution analyzed. A first finding was that the role of ANAF would be to properly assimilate and distribute the contributions (being represented by taxes and taxes paid by the citizens) in order to set up a fund of financial resources destined for certain state expenses.

Keywords: public policy; taxation; development. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:13:y:2019:i:1:p:1088-1092

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