Romania: Technical Assistance Report-Enabling the Large Taxpayer Office to Reduce the Tax Gap

International Monetary Fund

No 2016/284, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance report discusses measures for enabling Romania’s Large Taxpayer Office (LTO) to reduce the tax gap. It recommends changing the criteria for inclusion of taxpayers in the LTO so that it is primarily based on turnover. The criteria should apply to taxpayers throughout Romania and should be the primary mechanism to establish whether a taxpayer is “in or out.” It is also important to maintain or increase the current number of employees in the LTO, even though the new criteria may significantly reduce the LTO taxpayer population. Although the taxpayer population will be lower, its importance in terms of revenue that needs to be protected will increase.

Keywords: ISCR; CR; LTO audit resource; refund claim; LTO audit result; LTO auditor; LTO audit culture; value-added tax; VAT refund audit; LTO taxpayer population; LTO audit work; risk assessment; audit program; LTO industry sector; Large taxpayer office; Auditing; Tax refunds; Tax administration core functions; Tax gap; Europe (search for similar items in EconPapers)
Pages: 45
Date: 2016-09-01
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