IMF Staff Country Reports

Moldova: Taking Compliance Management Further

Publication Date:

July 26, 2012

Electronic Access:

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Summary:

This report discusses implementation of the compliance risk model (CRM) by Moldova’s tax department. The CRM has shown encouraging results in 2011, in terms of extra revenue. However, the assessment reports that for long-lasting impact, the model requires further improvement in taxpayer services, audit, tax fraud investigations, information technology, and the value-added tax refund system. The compliance plan for 2012 involves implementing measures within the segment of wealthy individuals.

Series:

Country Report No. 2012/199

Subject:

Auditing High Net Wealth Individuals Public financial management (PFM) Revenue administration Tax administration core functions Tax audits Taxpayer services

Frequency:

Annually