Republic of Moldova: Technical Assistance Report-Advancing Audit Reforms

Technical Assistance Reports, February 20, 2026

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Republic of Moldova: Technical Assistance Report-Advancing Audit Reforms

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Bibliographic details

• Published: February 20, 2026
• Series: Technical Assistance Reports
• DOI: https://doi.org/10.5089/9798229040761.019

Summary

• Moldova’s State Tax Service advances audit reforms with improved VAT refund management, enhanced staffing, and governance structures.
• Key focus areas remain organizational optimization, manager time study, and data-driven taxpayer segmentation to improve tax compliance and risk management.

Key findings

• Improved VAT refund management implemented to strengthen controls over refundable value-added tax.
• Enhanced staffing and governance structures established to support audit functions.
• Emphasis on data-driven taxpayer segmentation to bolster tax compliance and targeted risk management.

Recommended actions and implementation priorities

• Organizational optimization to align structure with risk-based audit objectives.
• Conduct a manager time study to reallocate managerial effort toward audit quality and oversight.
• Develop and deploy data-driven taxpayer segmentation to prioritize audit resources and refine risk assessments.
• Strengthen VAT refund procedures to reduce vulnerabilities and improve recovery of undue refunds.

Subjects and thematic scope

• Auditing
• High Net Wealth Individuals
• Income
• National accounts
• Public financial management (PFM)
• Revenue administration
• Segmentation of revenue administration
• Taxes
• Value added tax

Publication metadata (selected)

• Pages: 28
• Volume: 2026
• Issue: 014
• Series: Technical Assistance Report No. 2026/014
• DOI: https://doi.org/10.5089/9798229040761.019
• Stock No: TAREA2026014
• ISBN: 9798229040761
• ISSN: 3005-4575

International Monetary Fund. Fiscal Affairs Dept. "Republic of Moldova: Technical Assistance Report-Advancing Audit Reforms", Technical Assistance Reports 2026, 014 (2026).

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• Preface
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  • Preface (PDF)
• Tarra2026014 Source Pdf
  • Tarra2026014 Source Pdf (Markdown version)
  • Tarra2026014 Source Pdf (PDF)