Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic
Technical Assistance Reports, May 9, 2025
Source details
- Canonical URL
- Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic
Other formats
Bibliographic details
- Published: May 9, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229009140.019
Executive summary and key findings
- The report provides a diagnostic evaluation of Moldova's State Tax Service (STS) tax audit program.
- Key findings:
- Moldova has made commendable progress in its tax audit program.
- Significant improvements are needed in legal frameworks.
- Significant improvements are needed in risk-based audit approaches.
- Significant improvements are needed in organizational structures.
Recommendations and reform priorities
- Modernize compliance risk management.
- Enhance audit methodologies.
- Restructure the STS to better address complex tax risks.
Scope and thematic coverage
- Subject areas covered:
- Audit standards and procedures
- Auditing
- Public financial management (PFM)
- Revenue administration
- Tax administration core functions
- Tax audits
- Tax avoidance
- Keywords included in the report metadata:
- 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
Publication note
- Report type: Technical Assistance Report
- Series: Technical Assistance Report No. 2025/056
International Monetary Fund. Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic (May 9, 2025).
Content in this bundle
- tarea2025056-print-pdf