Moldova: Taking Compliance Management Further

International Monetary Fund

No 2012/199, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

Keywords: ISCR; CR; taxpayer service; audit program; tax administration; value-added tax; State tax inspectorate; compliance strategy; business process; IT system; Tax administration core functions; Auditing; Taxpayer services; Tax audits; High Net Wealth Individuals; Europe; Middle East; Eastern Europe (search for similar items in EconPapers)
Pages: 65
Date: 2012-07-26
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