Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic

May 9, 2025

Summary

This report provides a diagnostic evaluation of Moldova's State Tax Service (STS) tax audit program, highlighting areas of strength and opportunities for improvement. Key findings indicate that while Moldova has made commendable progress, significant improvements are needed in legal frameworks, risk-based audit approaches, and organizational structures. Recommendations focus on modernizing compliance risk management, enhancing audit methodologies, and restructuring the STS to better address complex tax risks.

Subject: Audit standards and procedures, Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax audits, Tax avoidance

Keywords: assessment tool, audit General Department, Audit standards and procedures, Auditing, evaluation methodology, Gaps in Legislative Framework., Global, Moldova State Tax Service, Risk-Based Approach to Tax Compliance, STS Organization structure, Tax administration core functions, Tax Audit Diagnostic, tax audit program diagnostic, Tax Audit Reform, Tax audits, Tax avoidance, Tax Compliance

Pages:
67
Volume:
2025
DOI:
https://doi.org/10.5089/9798229009140.019
Issue:
056
Series:
Technical Assistance Report No. 2025/056
Stock No:
TAREA2025056
ISBN:
9798229009140
ISSN:
3005-4575

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Technical Assistance Reports