{
  "title": "Moldova: Taking Compliance Management Further",
  "publication": "IMF Staff Country Reports, July 26, 2012",
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  "summary": "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.",
  "sections": [
    {
      "heading": "Executive summary",
      "content": "- The report discusses implementation of the compliance risk model (CRM) by Moldova’s tax department.\n- The CRM has shown encouraging results in 2011, in terms of extra revenue.\n- 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.\n- The compliance plan for 2012 involves implementing measures within the segment of wealthy individuals."
    },
    {
      "heading": "Key findings",
      "content": "- CRM performance in 2011:\n  - Showed encouraging results in 2011, in terms of extra revenue.\n- Structural and operational gaps identified:\n  - Taxpayer services need improvement.\n  - Audit capacity requires strengthening.\n  - Tax fraud investigations are insufficiently developed.\n  - Information technology systems are inadequate for full CRM implementation.\n  - The value-added tax refund system needs reform to support compliance objectives."
    },
    {
      "heading": "Policy recommendations and implementation priorities",
      "content": "- Strengthen taxpayer services to support voluntary compliance and reduce compliance costs.\n- Enhance audit program and audit methodologies to focus resources on higher-risk taxpayers.\n- Build specialized capacity for tax fraud investigations to detect and deter serious evasion.\n- Upgrade information technology (IT) systems to enable CRM data analysis, case selection, and case management.\n- Reform the value-added tax (VAT) refund system to reduce leakage and support the CRM.\n- Implement the 2012 compliance plan with targeted measures in the wealthy individuals segment.\n\n---\n\n Content in this bundle\n\n- Moldova: Taking Compliance Management Further; Country Report No. 12/199; April 1, 2012\n  - Moldova: Taking Compliance Management Further; Country Report No. 12/199; April 1, 2012 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Moldova: Taking Compliance Management Further; Country Report No. 12/199; April 1, 2012 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: July 26, 2012",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781475506501.002",
    "The 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.",
    "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.",
    "CRM performance in 2011:",
    "Structural and operational gaps identified:",
    "Strengthen taxpayer services to support voluntary compliance and reduce compliance costs.",
    "Enhance audit program and audit methodologies to focus resources on higher-risk taxpayers.",
    "Build specialized capacity for tax fraud investigations to detect and deter serious evasion.",
    "Upgrade information technology (IT) systems to enable CRM data analysis, case selection, and case management.",
    "Reform the value-added tax (VAT) refund system to reduce leakage and support the CRM.",
    "Implement the 2012 compliance plan with targeted measures in the wealthy individuals segment.",
    "**Moldova: Taking Compliance Management Further; Country Report No. 12/199; April 1, 2012**"
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