IMF Staff Country Reports

Republic of Moldova: Technical Assistance Report-Performance Assessment Report

December 15, 2022

Preview Citation

Format: Chicago

International Monetary Fund. Fiscal Affairs Dept. "Republic of Moldova: Technical Assistance Report-Performance Assessment Report", IMF Staff Country Reports 2022, 373 (2022), accessed 12/6/2025, https://doi.org/10.5089/9798400228810.002

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Summary

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.

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