Moldova: Taking Compliance Management Further
July 26, 2012
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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
Pages:
65
Volume:
2012
DOI:
Issue:
199
Series:
Country Report No. 2012/199
Stock No:
1MDAEA2012002
ISBN:
9781475506501
ISSN:
1934-7685
