## Republic of Moldova: Technical Assistance Report-Advancing Audit Reforms

_Technical Assistance Reports, February 20, 2026_

## Source details

**Canonical URL:** [Republic of Moldova: Technical Assistance Report-Advancing Audit Reforms](https://www.imf.org/en/publications/technical-assistance-reports/issues/2026/02/20/republic-of-moldova-technical-assistance-report-advancing-audit-reforms-574104)

## Other formats

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## Bibliographic details
- Published: February 20, 2026
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229040761.019

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### 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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## Content in this bundle

- **Preface**
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_Source: https://www.imf.org/en/publications/technical-assistance-reports/issues/2026/02/20/republic-of-moldova-technical-assistance-report-advancing-audit-reforms-574104_