{"id":43265,"date":"2017-06-13T10:18:51","date_gmt":"2017-06-13T10:18:51","guid":{"rendered":"http:\/\/www.documentaria.ro\/content\/?p=43265"},"modified":"2017-08-28T13:11:41","modified_gmt":"2017-08-28T13:11:41","slug":"evaziunea-fiscala-cercul-vicios-al-reformei-eficientei-cheltuielilor-si-conformarii-fiscale","status":"publish","type":"post","link":"https:\/\/www.documentaria.ro\/content\/archives\/43265","title":{"rendered":"Evaziunea fiscal\u0103 \u2013 despre reform\u0103, eficien\u021b\u0103 \u0219i conformare"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row unlock_row_content=&#8221;yes&#8221; row_height_percent=&#8221;100&#8243; back_image=&#8221;43792&#8243; parallax=&#8221;yes&#8221; overlay_color=&#8221;accent&#8221; overlay_alpha=&#8221;7&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;SUS&#8221;][vc_column column_width_percent=&#8221;40&#8243; position_horizontal=&#8221;left&#8221; overlay_alpha=&#8221;25&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;5&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;5&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;2&#8243;][vc_column_text]La nivelul \u00eentregii UE, Rom\u00e2nia are cea mai sc\u0103zut\u0103 pondere din PIB a veniturilor fiscale. <strong>\u00cen 2017, <\/strong><strong>Rom\u00e2nia va avea cel mai mic nivel al veniturilor fiscale din istoria sa<\/strong>, de numai un sfert din PIB.<\/p>\n<p>Calitatea precar\u0103 a serviciilor noastre publice este efectul direct al mai multor factori, printre care <strong>evaziunea fiscal\u0103 ridicat\u0103<\/strong> \u0219i nivelul sc\u0103zut de conformare fiscal\u0103. Reducerea evaziunii fiscale trebuie s\u0103 fie rezultatul unui demers structural profund de reformare a sistemului de colectare a ANAF: reducerea birocra\u021biei aferente pl\u0103\u021bii taxelor, profesionalizarea, credibilizarea \u0219i legitimarea institu\u021biei \u00een fa\u021ba contribuabililor.<\/p>\n<p>\u00cen plus, orice astfel de demers, oric\u00e2t de bine g\u00e2ndit ar fi, este sortit e\u0219ecului at\u00e2ta timp c\u00e2t nu este rezolvat\u0103 \u0219i problema <strong>eficien\u021bei cheltuielor bugetare<\/strong>. Contribuabilii nu vor pl\u0103ti taxele \u0219i impozitele nici chiar la un nivel semnificativ mai sc\u0103zut dac\u0103 veniturile colectate de c\u0103tre stat din banii plati\u021bi de ei nu sunt cheltui\u021bi eficient (\u00een special \u00een zona investi\u021biilor publice) iar calitatea serviciilor publice (\u00een primul r\u00e2nd a celor de s\u0103n\u0103tate \u0219i de educa\u021bie) nu se \u00eembun\u0103t\u0103\u021be\u0219te.<\/p>\n<p class=\"p1\">Veniturile bugetare au fost \u00een Rom\u00e2nia printre cele mai mici din Europa \u0219i relativ stabile \u00een timp<strong> indiferent de sistemul de impozitare \u0219i de cotele de impozitare<\/strong>, ceea ce arat\u0103 clar c\u0103 nu sistemul sau cotele reprezint\u0103\u00a0problema.<\/p>\n<p>[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column][\/vc_row][vc_row unlock_row_content=&#8221;yes&#8221; row_height_percent=&#8221;100&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;0&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;0&#8243; back_image=&#8221;1846&#8243; back_attachment=&#8221;fixed&#8221; back_position=&#8221;center center&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;25&#8243; position_vertical=&#8221;middle&#8221; align_horizontal=&#8221;align_center&#8221; override_padding=&#8221;yes&#8221; column_padding=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;5&#8243;][vc_empty_space empty_h=&#8221;5&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;4&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_column_text]<\/p>\n<h6 class=\"p1\"><span class=\"font-319756\">Sediu ANAF. Noiembrie 2016 \u00a9\u00a0Andrei Pungovschi<\/span><\/h6>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;5&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;2&#8243;][vc_column_text]<strong>Oamenii \u0219i firmele \u00eencearc\u0103 s\u0103 \u201cfenteze\u201d statul<\/strong>, c\u00e2nd vine vorba de a da bugetului ce e al lui. Fug de a\u0219a ceva, uneori la propriu. Potrivit Raportului de \u021bar\u0103 din 2016, Comisia European\u0103 arat\u0103 c\u0103 \u201cun num\u0103r semnificativ de contribuabili viza\u021bi fie au fugit la sosirea inspectorilor fiscali, fie nu au putut prezenta documente justificative pentru m\u0103rfuri\u201d.<\/p>\n<p><strong>Veniturile declarate la o valoare mai mic\u0103 dec\u00e2t cea real\u0103 (ca \u0219i munca la negru) sufoc\u0103\u00a0bugetul \u0219i denatureaz\u0103 economia<\/strong>. A\u0219a \u00eenc\u00e2t munca inspectorilor Antifraud\u0103 este esen\u021bial\u0103. Ace\u0219tia merg \u00een controale, stabilesc prejudicii acolo unde e cazul, aplic\u0103 sanc\u021biuni, dar de cele mai multe ori acestea sunt apoi contestate \u00een instan\u021b\u0103 \u0219i uneori, la finalul procesului, statul constat\u0103 c\u0103 nu mai are de unde recupera prejudiciul. Bunurile au fost trecute pe alte nume, banii din conturi s-au volatilizat c\u0103tre paradisuri fiscale iar bugetul r\u0103m\u00e2ne \u00een continuare v\u0103duvit de ceea ce trebuia s\u0103 aib\u0103.<\/p>\n<p>Avem 2.5% din PIB deficit al sistemului public de pensii. \u0218i mai pe \u0219leau, <strong>dou\u0103 treimi din pensii sunt finan\u021bate din contribu\u021biile la bugetul de pensii, iar statul se \u00eemprumut\u0103 pentru cealalt\u0103 treime<\/strong>. P\u00e2n\u0103 \u00een 2008 exista un echilibru, dar acest echilibru s-a rupt \u0219i statul (adica bugetul) se afl\u0103 \u00eentr-o situa\u021bie complicat\u0103, cu deficite structurale importante \u0219i un declin demografic major. Evident, dac\u0103 evaziunea nu ar fi at\u00e2t de mare, deficitele s-ar mic\u0219ora \u0219i ele iar bugetul ar fi mai consistent.[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column][\/vc_row][vc_row unlock_row_content=&#8221;yes&#8221; row_height_percent=&#8221;100&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;0&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;0&#8243; back_image=&#8221;43287&#8243; back_attachment=&#8221;fixed&#8221; back_position=&#8221;center center&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;25&#8243; position_vertical=&#8221;middle&#8221; align_horizontal=&#8221;align_center&#8221; override_padding=&#8221;yes&#8221; column_padding=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;5&#8243;][vc_empty_space empty_h=&#8221;5&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;4&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_column_text]<\/p>\n<h6 class=\"p1\">Produse confiscate de ANAF, v\u00e2ndute \u00eentr-un magazin din Bucure\u0219ti<span class=\"font-319756\">. Noiembrie 2016 \u00a9\u00a0Andrei Pungovschi<\/span><\/h6>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;5&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;2&#8243;][vc_column_text]Aproape jum\u0103tate din taxele din Rom\u00e2nia provin din impozite indirecte (fa\u021b\u0103 de o medie UE de 34.5%) si doar 21.6% din impozitele directe (fa\u021b\u0103 de o medie UE de 33.4%).<\/p>\n<p><strong>La TVA, spre exemplu, avem o deteriorare continu\u0103 a colect\u0103rii<\/strong>, culmin\u00e2nd cu anul 2014, \u00een care eficien\u021ba colect\u0103rii a fost extrem de slab\u0103. G\u00e2ndi\u021bi-v\u0103: \u00een condi\u021biile \u00een care consumul a crescut cu 4.6%, \u00eencas\u0103rile din TVA au sc\u0103zut cu 1.7% fa\u021b\u0103 de anul anterior, ceea ce a f\u0103cut ca ponderea \u00een PIB a veniturilor din TVA s\u0103 ajung\u0103 la nivelul anului 2008, c\u00e2nd cota de TVA era cu 5% mai mic\u0103).<\/p>\n<p>\u00cencep\u00e2nd din 2000, deficitul mediu de \u00eencasare a TVA-ului (diferen\u021ba dintre obliga\u021biile fiscale teoretice \u0219i veniturile efective colectate) dep\u0103\u0219e\u0219te 40 %.<\/p>\n<p><strong>\u00cen 2013, deficitul de \u00eencasare a TVA-ului a fost estimat la 41 %, acest procent fiind cel mai ridicat din UE<\/strong>, cu mult peste media UE de 15 %. Ponderea veniturilor din TVA a fost de 46,8 % \u00een 2014, u\u0219or sub media UE de 48,1 %.<\/p>\n<p>Colectarea impozitelor, \u00een special a TVA-ului, se \u00eembun\u0103t\u0103\u021be\u0219te treptat \u0219i se preconizeaz\u0103 c\u0103 va cre\u0219te \u0219i mai mult ca urmare a m\u0103surilor \u00een curs de aplicare. Cu toate acestea, cota redus\u0103 de TVA pentru produsele de panifica\u021bie, introdus\u0103 \u00een septembrie 2013, nu pare s\u0103 fi \u00eendeplinit obiectivul-\u021bint\u0103 anun\u021bat, \u0219i anume reducerea evaziunii fiscale \u00een acest sector. Aceast\u0103 cot\u0103 redus\u0103, precum \u0219i alte reduceri ale cotelor de TVA pentru diferite categorii de produse \u0219i servicii reduc baza fiscal\u0103 \u0219i genereaz\u0103 riscuri suplimentare legate de venituri. De asemenea, acestea <strong>sporesc complexitatea administr\u0103rii TVA-ului \u0219i riscul de evaziune fiscal\u0103<\/strong>.[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;5&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_single_image media=&#8221;43289&#8243; media_width_percent=&#8221;100&#8243; advanced=&#8221;yes&#8221; media_items=&#8221;media|original&#8221; media_text=&#8221;under&#8221; media_overlay_opacity=&#8221;1&#8243; media_text_anim=&#8221;no&#8221; media_image_anim=&#8221;no&#8221; media_padding=&#8221;2&#8243; lbox_caption=&#8221;yes&#8221; lbox_connected=&#8221;yes&#8221;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;5&#8243; overlay_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;90&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;TEXT&#8221;][vc_column column_width_percent=&#8221;70&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;2&#8243;][vc_column_text]<strong>O serie de m\u0103suri sunt \u00een curs de aplicare:<\/strong> casele de marcat obligatorii sunt introduse treptat \u00een punctele de v\u00e2nzare, acestea urm\u00e2nd s\u0103 fie conectate treptat la sistemul informatic al ANAF. Consumatorii au la dispozi\u021bie o linie gratuit\u0103 de telefon la care pot s\u0103 fac\u0103 reclama\u021bii \u0219i s\u0103 raporteze cazurile \u00een care nu au primit un bon fiscal. Regulile privind pl\u0103\u021bile \u00een numerar au fost \u00eent\u0103rite iar rambursarea TVA-ului a fost ra\u021bionalizat\u0103.<\/p>\n<p>Din februarie 2015, exist\u0103 o nou\u0103 procedur\u0103 de \u00eenregistrare \u00een scopuri de TVA, bazat\u0103 pe un set de criterii de risc, ceea ce a f\u0103cut ca circa 50 % din noile cereri de \u00eenregistrare sa fie respinse \u00een acel an. ANAF a \u00eenceput o ac\u021biune ampl\u0103 de audit care vizeaz\u0103 operatorii angro din toat\u0103 \u021bara.<\/p>\n<p><strong>Pe scurt, lucrurile merg \u00een direc\u021bia bun\u0103. Uneori \u00eens\u0103 conteaz\u0103 \u0219i viteza.<\/strong>[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row unlock_row_content=&#8221;yes&#8221; row_height_percent=&#8221;100&#8243; back_image=&#8221;43792&#8243; parallax=&#8221;yes&#8221; overlay_color=&#8221;accent&#8221; overlay_alpha=&#8221;7&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; row_name=&#8221;SUS&#8221;][vc_column column_width_percent=&#8221;40&#8243; position_horizontal=&#8221;left&#8221; overlay_alpha=&#8221;25&#8243; gutter_size=&#8221;3&#8243; medium_width=&#8221;0&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_empty_space empty_h=&#8221;5&#8243;][\/vc_column][\/vc_row][vc_row [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":43792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[],"_links":{"self":[{"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/posts\/43265"}],"collection":[{"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/comments?post=43265"}],"version-history":[{"count":26,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/posts\/43265\/revisions"}],"predecessor-version":[{"id":43793,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/posts\/43265\/revisions\/43793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/media\/43792"}],"wp:attachment":[{"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/media?parent=43265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/categories?post=43265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.documentaria.ro\/content\/wp-json\/wp\/v2\/tags?post=43265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}