Moldova: Taking Compliance Management Further

July 26, 2012

Preview Citation

Format: Chicago

Moldova: Taking Compliance Management Further, (USA: International Monetary Fund, 2012) accessed September 19, 2024

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.

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

Keywords: Audit program, Auditing, Business process, Compliance strategy, CR, Eastern Europe, Europe, High Net Wealth Individuals, ISCR, IT system, Middle East, State tax inspectorate, Tax administration, Tax administration core functions, Tax audits, Taxpayer service, Taxpayer services, Value-added tax

Publication Details

Pages:

65
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2012/199
Stock No:

1MDAEA2012002
ISBN:

9781475506501
ISSN:

1934-7685

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