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2018 Revista de Drept Public (n.s.) 85 (2018)
Mandatory Electronic Invoicing - A Method of Preventing and Fighting Tax Evasion

handle is hein.journals/pblwview2018 and id is 85 raw text is: Facturarea electronicd obligatorie - metodd de prevenire i combatere a evaziunii fiscale in RomAnia Drd. Anca-Andreea MANEA (MARIN) Facultatea de Drept Universitatea din Bucure~ti Abstract Tax evasion represents a complex phenomenon, which is manifested at international level, with negative economic, financial and social implications. In Romania, there is a constant preoccupation for prevention and combating tax evasion, given the magnitude it has gained. One of its forms is the use of false invoices that we believe can be tackled by introducing mandatory electronic invoicing and the transmission of such data through an integrated system to the tax administration. In this way, the tax authorities will hold information both from the supplier and from the client, which will allow real-time risk analyses to be carried out in conjunction with other data held at the tax administration level. Key-words: tax evasion, mandatory electronic invoicing, false invoices, integrated system, tax administration, Law no. 241/2005. Studiul evaziunii fiscale reprezint un subject de interes, cu at~t mai mult cu c~t constituie unul dintre fenomenele complexe, care se manifest la nivel inter- national, cu o evolutie galopant , avfnd implicatii negative, la nivel economic, financiar i social. Aceasta afecteaz5 veniturile bugetare, conducfnd la diminuarea lor, precum i la ingreunarea functiilor statului, in ceea ce prive~te aplicarea politicilor economice i efectuarea investitiilor. Evaziunea fiscal5 faciliteaz5 proliferarea economiei subterane, prin incura- jarea muncii la negru, ,,care permite celui ce o efectueazd s(I cd tige venituri nede- clarate1, alterfnd inclusiv piata concurential5 i formarea preturilor. De~i pare c5 acest fenomen prejudiciaz5 doar statul, in fapt, consecintele sunt resimtite de c~tre cettenii s~i, at~t one~ti, c~t i evazioni~ti, prin alterarea distribuirii veni- turilor i imposibilitatea acord~rii subventiilor sau facilit~tilor2. De~i evaziunea fiscal5 este r~sp~ndit la nivel mondial, nu reg~sim o definitie in actul normativ care o reglementeaz5 in Romfnia, respectiv Legea nr. 241/2005 pentru prevenirea i combaterea evaziunii fiscale3, chiar dac5 cel anterior (Legea 1 D.D. Saguna, D. Sova, Dreptfiscal, Editia 3, Ed. C.H. Beck, Bucuresti, 2009, p. 26. 2 N.-C. Anitei, E. Lazar, Evaziunea fiscala fntre legalitate si infractiune, Ed. Universul Juridic, Bu- curesti, 2016, p. 184. 3Publicata in M. Of. nr. 672 din 27 iulie 2005.