{"id":3640,"date":"2021-04-15T09:30:27","date_gmt":"2021-04-15T09:30:27","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=3640"},"modified":"2021-04-20T20:00:21","modified_gmt":"2021-04-20T20:00:21","slug":"conformarea-prin-colaborare-o-solutie-pentru-intarirea-colectarii","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/conformarea-prin-colaborare-o-solutie-pentru-intarirea-colectarii\/","title":{"rendered":"Conformarea prin colaborare, o solu\u021bie pentru \u00eent\u0103rirea colect\u0103rii"},"content":{"rendered":"
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\u201e\u00cencurajarea conform\u0103rii \u0219i digitalizarea ar putea fi r\u0103spunsul la demersurile administra\u021biei fiscale de a ob\u021bine cu adev\u0103rat rezultate. Cel pu\u021bin aceasta pare s\u0103 fie concluzia dac\u0103 ne uit\u0103m la \u00eencas\u0103rile realizate \u00een urma m\u0103surilor de amnistie sau la bonifica\u021biile acordate pentru stimularea pl\u0103\u021bii\u201d, este de p\u0103rere Andra Ca\u0219u, Partener Asociat EY, Lider al Departamentului de Business Tax Advisory. Concluzia este sus\u021binut\u0103 \u0219i de cifre. Astfel, un studiu<\/a> recent realizat de EY Rom\u00e2nia vorbe\u0219te despre un minim istoric de 8% la diferen\u021ba dintre procentul de conformare la declarare \u0219i cel de conformare la plat\u0103 \u00een 2019, anul unei amnistii. Prin digitalizare, Fiscul sper\u0103 s\u0103 scad\u0103 deficitul fiscal la TVA cu 10% p\u00e2n\u0103 \u00een 2024 \u0219i s\u0103 creasc\u0103 cu 2,5% ponderea veniturilor colectate, a\u0219a cum se arat\u0103 \u00een strategia public\u0103 a ANAF.<\/p>\n

Administra\u021biile fiscale din \u00eentreaga lume se sprijin\u0103 pe atitudinea proactiv\u0103 a contribuabililor \u00een raportarea \u0219i plata taxelor. \u201eA\u0219a cum este \u0219i cazul ANAF, vorbim mai ales de completarea de c\u0103tre contribuabili a declara\u021biilor fiscale. \u00cens\u0103, nu exist\u0103 m\u0103suri clare care s\u0103 asigure administra\u021biile c\u0103 se va \u00eent\u00e2mpla ce \u00ee\u0219i doresc \u2013 contribuabilii s\u0103 \u00ee\u0219i pl\u0103teasc\u0103 la timp \u0219i de bun\u0103voie taxele, adic\u0103 s\u0103 se conformeze cerin\u021belor legale voluntar\u201d, afirm\u0103 Andra Ca\u015fu.<\/p>\n

Liderul Departamentului de Business Tax Advisory al EY Romania este de p\u0103rere c\u0103: \u201ePentru stimularea conform\u0103rii, autorit\u0103\u021bile fiscale pot apela, a\u0219a cum \u00eencurajeaz\u0103 \u0219i Organiza\u021bia pentru Cooperare \u0219i Dezvoltare Economic\u0103 (OCDE), la anumite metode experimentate \u00een alte \u021b\u0103ri care pot contribui la \u00eent\u0103rirea colect\u0103rii. OCDE men\u021bioneaz\u0103 \u00een multiple r\u00e2nduri aspecte legate de educarea contribuabililor \u0219i o bun\u0103 comunicare a m\u0103surilor, de servicii eficiente pentru pl\u0103titori, toate dublate de o bun\u0103 cunoa\u0219tere a comportamentului contribuabilului \u0219i a motivelor care stau la baza deciziilor acestuia. Se vorbe\u0219te astfel despre no\u021biunea de behavioural insights<\/em> \u2013 sau, \u00een traducere, informa\u021bii directe despre comportamentul contribuabilului. Este probabil un nou \u00eenceput de avut \u00een vedere \u0219i \u00een Rom\u00e2nia privind psihologia contribuabilului.\u201d<\/p>\n

Aceast\u0103 abordare a func\u0163ionat cu succes \u00een \u0163\u0103ri precum: Marea Britanie, Fran\u0163a, Chile, Norvegia. Astfel, potrivit materialului remis redac\u0163iei de EY Rom\u00e2nia, fiscul britanic (HMRC) a creat un program de educare a pl\u0103titorilor de taxe, prin intermediul unor anima\u021bii distribuite pe social-media, care prezint\u0103 modele de formulare completate, \u00eenso\u021bite de explicarea rubricilor \u0219i de modul \u00een care ar trebui s\u0103 se r\u0103spund\u0103 \u00eentreb\u0103rilor din formularul de declarare a veniturilor, \u00een cazul \u00een care, de pild\u0103, \u00ee\u0219i schimb\u0103 locuin\u021ba.<\/p>\n

Fiscul francez, \u00een schimb, a colaborat cu Ministerul Economiei \u0219i cu cel de Finan\u021be \u00een crearea unei platforme \u00een care explic\u0103 modul \u00een care sunt folosite taxele pl\u0103tite de contribuabili. Pagina poate fi accesat\u0103 din contul oric\u0103rui pl\u0103titor de impozite. Contribuabilii mai au la dispozi\u021bie \u0219i un simulator, pe care \u00ee\u0219i pot calcula cu aproxima\u021bie sumele de plat\u0103. Dincolo de spa\u021biul european, de exemplu, Servicio de Impuestos Internos din Chile promoveaz\u0103 completarea formularelor de impozitare prin intermediul \u0219i cu sus\u021binerea asocia\u021biilor de oameni de afaceri.<\/p>\n

\u00cen opinia Liderului Departamentului de Business Tax Advisory al EY Romania, pentru o mai bun\u0103 conformare, administra\u021biile fiscale din Rom\u00e2nia ar putea s\u0103 utilizeze noi modalit\u0103\u021bi de interac\u021biune cu contribuabilii, o abordare comportamental\u0103 sau \u201econformarea prin colaborare\u201d. Un bun exemplu \u00een acest sens este cel al Norvegiei, care, apel\u00e2nd la metoda comportamental\u0103, \u0219i-a crescut cu 25% nivelul raport\u0103rii.<\/p>\n

Andra Ca\u015fu este de p\u0103rere \u00eens\u0103 c\u0103 metodele aplicate trebuie adaptate la specificul poporului rom\u00e2n, cu deschidere spre o comunicare c\u00e2t mai cald\u0103 prin care s\u0103 simt\u0103 c\u0103 autorit\u0103\u021bilor \u201ele pas\u0103\u201d, iar adoptarea copy\/paste a metodei norvegiene nu va garanta o func\u021bionare 100%. \u201eAr fi util ca autorit\u0103\u021bile s\u0103 identifice \u0219i s\u0103 utilizeze stimulii comportamentali cei mai eficien\u021bi, eventual, folosind studiile psihologice existente, desf\u0103\u0219urate de diverse institu\u021bii de marketing, din care s\u0103 fie selectate informa\u021biile utile pentru adaptarea comunic\u0103rii pe filonul fiscal\u201d, apreciaz\u0103 specialistul EY Romania.<\/p>\n

Un argument \u00een plus vine dinspre Albion: ceea ce a observat autoritatea fiscal\u0103 britanic\u0103 c\u0103 func\u021bioneaz\u0103, dup\u0103 ce a aplicat metoda comportamental\u0103 contribuabililor, a fost c\u0103 oamenii reac\u021bioneaz\u0103 la mesaje care le ating m\u00e2ndria, sentimentele de apartenen\u021b\u0103. HMRC a derulat o ampl\u0103 campanie \u2013 telefoane, mesaje, emailuri, scrisori, care aveau un singur mesaj \u2013 \u201e9 din 10 contribuabili din localitatea dvs. \u00ee\u0219i pl\u0103tesc taxele la timp\u201d. Norma social\u0103 a func\u021bionat, dovad\u0103 fiind cre\u0219terea \u00eencas\u0103rilor de la 67,5% la 83%.<\/p>\n

\u201eCrearea contului de pl\u0103titor \u0219i plata c\u00e2t mai facil\u0103 a taxelor, de pe orice dispozitiv, reprezint\u0103, de asemenea, un exemplu de bun\u0103 practic\u0103. Pentru a se asigura c\u0103 pl\u0103\u021bile au loc \u00een cel mai eficient mod, administra\u021biile fiscale ar trebui s\u0103 extind\u0103 metodele de plat\u0103 electronice disponibile contribuabililor. De exemplu, \u00een unele state membre OCDE este posibil s\u0103 se pl\u0103teasc\u0103 mai multe taxe \u0219i prin intermediul unei aplica\u021bii pentru smartphone-uri\u201d, se arat\u0103 \u00een materialul de opinie citat.<\/p>\n

Potrivit Liderului Departamentului de Business Tax Advisory al EY Romania, valoarea taxei datorate ar trebui s\u0103 fie corect\u0103 de la \u00eenceput, pentru a evita situa\u021bia \u00een care contribuabilii s\u0103 fie nevoi\u021bi s\u0103 cear\u0103 \u0219i s\u0103 a\u0219tepte rambursarea, iar \u00een cazul ramburs\u0103rilor, administra\u021biile fiscale trebuie s\u0103 fie preg\u0103tite s\u0103 le gestioneze c\u00e2t mai repede, pentru a evita s\u0103-i pun\u0103 pe contribuabili s\u0103 a\u0219tepte mult \u0219i s\u0103 sufere probleme cu fluxurile de numerar. \u201e\u00cen acest fel, pe principiul rom\u00e2nesc care spune: bine faci, bine g\u0103se\u0219ti<\/em>, o disciplin\u0103 constant\u0103 pe care o va impune comportamentul autorit\u0103\u021bilor fiscale rom\u00e2ne se va reflecta, \u00een timp, \u0219i asupra disciplinei contribuabililor, care, gradual, vor \u00een\u021belege c\u0103 etapele \u00eencas\u0103rilor \u015fi ramburs\u0103rilor bugetare sunt un perpetuum mobile, cu interes dual\u201d, este de p\u0103rere Andra Ca\u015fu.<\/p>\n

Declara\u021biile recente ale pre\u0219edintelui ANAF, Mirela C\u0103lug\u0103reanu, privind digitalizarea institu\u021biei \u0219i \u00eembun\u0103t\u0103\u021birea serviciilor puse la dispozi\u021bia cet\u0103\u021beanului, dintre care implementarea proiectului SAF-T, deja demarat\u0103, arat\u0103 pa\u0219i pe un drum care ar putea duce la \u00eent\u0103rirea colect\u0103rii. SAF-T \u00eempreun\u0103 cu conectarea caselor de marcat \u0219i cu e-factura ar putea oferi statului date \u00een timp real \u0219i ar contribui cu adev\u0103rat la reducerea evaziunii \u0219i \u00eent\u0103rirea colect\u0103rii.<\/p>\n

Totu\u015fi, se apreciaz\u0103 c\u0103 nu trebuie neglijate nici componenta comportamental\u0103 (cea mai important\u0103, dup\u0103 cum se vede), nici cea educa\u021bional\u0103 (\u0219i contribuabilul rom\u00e2n are nevoie s\u0103 \u0219tie \u00een termeni c\u00e2t mai clari ce are de f\u0103cut, unde \u0219i cum poate s\u0103 pl\u0103teasc\u0103) \u0219i nici cea legat\u0103 de servicii (s\u0103 poat\u0103 pl\u0103ti c\u00e2t mai u\u0219or). \u201eDac\u0103 vom g\u0103si p\u00e2rghiile comportamentale corecte la care s\u0103 r\u0103spund\u0103 \u2013 poate p\u00e2n\u0103 la urm\u0103 tot facilit\u0103\u021bi fiscale sau bonifica\u021bii, o legisla\u021bie mai modern\u0103 \u0219i simplificat\u0103, care s\u0103 u\u0219ureze declararea \u0219i plata, vom vedea acea colectare optimizat\u0103, cum au reu\u0219it \u0219i \u021b\u0103rile luate acum drept model\u201d, concluzioneaz\u0103 Partenerul Asociat EY. (C.\u015e.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u201e\u00cencurajarea conform\u0103rii \u0219i digitalizarea ar putea fi r\u0103spunsul la demersurile administra\u021biei fiscale de a ob\u021bine cu adev\u0103rat rezultate. Cel pu\u021bin aceasta pare s\u0103 fie concluzia dac\u0103 ne uit\u0103m la \u00eencas\u0103rile realizate \u00een urma m\u0103surilor de amnistie sau la bonifica\u021biile acordate pentru stimularea pl\u0103\u021bii\u201d, este de p\u0103rere Andra Ca\u0219u, Partener Asociat EY, Lider al Departamentului de…<\/p>\n","protected":false},"author":2,"featured_media":3653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[146],"tags":[],"class_list":["post-3640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-din-lumea-afacerilor","issue-serie-noua-nr-8-15-04-2021-11-05-2021"],"acf":[],"yoast_head":"\nConformarea prin colaborare, o solu\u021bie pentru \u00eent\u0103rirea colect\u0103rii - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/conformarea-prin-colaborare-o-solutie-pentru-intarirea-colectarii\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conformarea prin colaborare, o solu\u021bie pentru \u00eent\u0103rirea colect\u0103rii - Afacerea\" \/>\n<meta property=\"og:description\" content=\"\u201e\u00cencurajarea conform\u0103rii \u0219i digitalizarea ar putea fi r\u0103spunsul la demersurile administra\u021biei fiscale de a ob\u021bine cu adev\u0103rat rezultate. 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