Regarding to the active role of the national agency of fiscal administration

• Author: Diana Cîrmaciu
• Position: Faculty of Law University of Oradea, Oradea, Romania
• Pages: 31-36

AGORA International Journal of Juridical Sciences, www.juridicaljournal.univagora.ro

ISSN 1843-570X, E-ISSN 2067-7677

No. 1 (2014), pp. 31-36

31

REGARDING TO THE ACTIVE ROLE OF THE NATIONAL

AGENCY OF FISCAL ADMINISTRATION

D. Cîrmaciu

Diana Cîrmaciu

Faculty of Law

University of Oradea, Oradea, Romania

*Correspondence: Diana Cîrmaciu, University of Oradea, 26 Gen. Magheru Street, Oradea,

Romania

e-mail: diana.cirmaciu@rdslink.ro

Abstract

The National Agency for Fiscal Administration was incorporated on 1 October 2003

subordinated to the Ministry of Public Finances, by Government Ordinance no. 86/2003, as a

specialized body of the central public administration. Starting with January 2004 it became

operational, acquiring the capacity of institution with its own legal personality, by splitting

the directorates in charge of the state income administration within the Ministry of Public

Finances.

Keywords: National Agency for Fiscal Administration, politics of fiscal

administration, transparency

Introduction:

To guarantee the good functioning of Romanian society the role of A.N.A.F is to

collect efficiently the budgetary incomes.

In the context of perpetuation of the effects of the economical crisis attracting public

incomes is a major challenge for A.N.A.F, because collecting these becomes more and more

difficult in the condition of restriction of economical activities, of a fragile voluntary

compliance and in the condition of a growing fiscal evasion.

The efficiency of attracting resources cannot be realized without t he voluntary

compliance o f t he t ax-payer a nd w ithout modern and quality assistance services o ffered by

the Agency. During the assistance activities offered for the tax-payers, A.N.A.F. and

implicitly the public officers of fiscal administration are going to respect the following

principles: the principle of equality before the law and before public authorities, the principle

of no discrimination, of access to information of public interest, of free fiscal assistance

offered for t he tax-payer, o f transparency, of adjustment of fiscal administration according to

the request of the tax-payer, of respect and consideration towards the tax-payer and of

confidentiality.

The budgetary incomes collecting procedures promoted by A.N.A.F. must be

simplified, coherent, in order to serve the interests of a healthy, equitable and competitive

business environment. The simplification and/or modernization of fiscal procedure is realized

through the continuous extension of use of informatics (this way the modern applications have

facilitated the fulfilment of fiscal obligations in term, diminishing “losing time” by the o ffices

of t he competent fiscal administrations). The accentuation of the simplifying politics of the

procedures assessed t he re-examination and reformulation of declarations and forms and also

the elimination of some declarations.

In sustaining these objectives, along the time, A.N.A.F. has implemented different

politics of fiscal administration which have contributed also to the prevention of fiscal evasion