Romania: Technical Assistance Report- Improving Compliance Risk Management of Large Taxpayers

September 1, 2016

Preview Citation

Format: Chicago

Romania: Technical Assistance Report- Improving Compliance Risk Management of Large Taxpayers, (USA: International Monetary Fund, 2016) accessed September 19, 2024

Summary

This Technical Assistance report discusses measures for improving compliance risk management of large taxpayers in Romania. The Large Taxpayer Office (LTO) Risk Management Unit needs appropriately skilled staff and good analytic facilities to identify and mitigate risks. The existing structure has too many people reporting directly to the LTO Director General. The changes in staff following restructuring will present an opportunity to renew and enhance LTO staff capabilities to better support modern risk-based methods. The risk decision making and transparency in the LTO also need to be improved to support compliance management.

Subject: Auditing, Compliance risk management, Large taxpayer office, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxpayer services

Keywords: Auditing, Compliance risk management, CR, Europe, ISCR, Large taxpayer office, LTO auditor, LTO Risk Management Unit, LTO staff capability, LTO tax risk mitigation treatment, LTO taxpayer service function, Management, NAFA Fiscal Intelligence Unit, Tax, Tax administration core functions, Taxpayer, Taxpayer services

Publication Details

Pages:

29
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2016/285
Stock No:

1ROUEA2016002
ISBN:

9781475531893
ISSN:

1934-7685

Notes

Also Available in Romanian

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