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The Role Of The National Agency For Fiscal Administration In The Romanian Tax Policy

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Listed:
  • Sorin Petrica ANGHELU?Ã
  • Amelia DIACONU
  • Elena Rusalca VELICU
  • Silviu DIACONU

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.

Suggested Citation

  • Sorin Petrica ANGHELU?Ã & Amelia DIACONU & Elena Rusalca VELICU & Silviu DIACONU, 2019. "The Role Of The National Agency For Fiscal Administration In The Romanian Tax Policy," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 1088-1092, November.
    • Handle: RePEc:rom:mancon:v:13:y:2019:i:1:p:1088-1092
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    References listed on IDEAS

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    3. Jianu, Ionut & Dobre, Ion & Bodislav, Dumitru Alexandru & Radulescu, Carmen Valentina & Burlacu, Sorin, 2019. "The implications of institutional specificities on the income inequalities drivers in European Union," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 53(2), pages 59-76.
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    5. Florin IONITA & Minodora URSACESCU & Sorin BURLACU, 2009. "Public Services as Poles of Regional Competitiveness in Sustainable Development," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 10(3), pages 552-565, July.
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