Overall analysis of the tax evasion phenomenon and its dynamics in Romania after 1989

In this paper the tax dodger phenomenon is approached from the perspective of the tax evasion identified as a consequence of the fiscal inspection activity. Based on the data referring to the level and dynamics of the tax dodger phenomenon have been made appreciations regarding the fiscal discipline of the Romanian tax payer and to the attitude of the qualified organs in discovering and sanction of the fraudulent tax evasion, in the period 1995-2005. In this sense have been analyzed a series of indicators like: the number of verifications, the number of tax evasion cases, the frequency of tax evasion, the total value of the identified tax evasion, the real volume of the identified tax evasion, the medium measure of tax evasion, the penalty rate and the potential and effective multiplier of tax evasion. Also it has been realized an analysis on the capacity of the sums additionally drawn after the identification of tax evasion of financing the budget’s deficit. Thus, in 2005, the additionally drawn sums have exceeded the consolidated general budget’s deficit, but unfortunately, these have been received only in a proportion of 21, 4%, the receiving remaining difference, of 2,265,766 RON, representing 97,4% from the consolidated general budget’s deficit.