Republic of Moldova: Technical Assistance Report-Performance Assessment Report
IMF Staff Country Reports, December 15, 2022
Source details
- Canonical URL
- Republic of Moldova: Technical Assistance Report-Performance Assessment Report
Other formats
Bibliographic details
- Published: December 15, 2022
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400228810.002
Summary findings
- The State Tax Service (STS) has made good progress in enhancing services to taxpayers.
- A stable dispute resolution process and new tools for enhancing the quality of tax audit will lay a good foundation for an increase in public trust in Moldovan tax administration.
- The recent focus on establishing processes for business continuity to reduce operational and human capital risks shows a good level of preparedness to manage external hazards.
Notable observations and implications
- Strengthened taxpayer services are expected to support compliance and taxpayer relations.
- Stable dispute resolution processes are positioned to improve predictability and confidence in tax outcomes.
- New tools to enhance tax audit quality aim to improve audit effectiveness and fairness.
- Business continuity planning addresses operational risks and human capital vulnerabilities related to external hazards.
Subject areas and keywords
- Subject: Auditing, International organization, Monetary policy, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax auditing and verification, Taxes, Value-added tax
- Keywords: assessment baseline, attachment I. TADAT framework, Auditing, draft performance assessment report, Global, Republic of Moldova performance assessment report, STS of the Republic of Moldova, TADAT secretariat, Tax administration core functions, Tax auditing and verification, Value-added tax
Content in this bundle
- 1mdaea2022008