Republic of Moldova: Technical Assistance Report-Tax Administration Compliance Planning
Technical Assistance Reports, August 26, 2026
Source details
- Canonical URL
- Republic of Moldova: Technical Assistance Report-Tax Administration Compliance Planning
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Bibliographic details
- Published: August 26, 2026
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229057295.019
Mission overview
- An IMF technical assistance mission supported the State Tax Service (STS) of Moldova in developing a 2026–2028 compliance risk management strategy and preparing for future corporate and personal income tax gap studies.
- Publication date: August 26, 2026.
- Series and identification:
- Technical Assistance Report No. 2026/066
- Issue: 066
- Volume: 2026
- Pages: 32
- DOI: https://doi.org/10.5089/9798229057295.019
- Stock No: TAREA2026066
- ISBN: 9798229057295
- ISSN: 3005-4575
Key findings
- Strategic priorities for strengthening risk-based tax administration were identified.
- Legislative and institutional challenges were highlighted that could limit the STS’s operational autonomy.
- Available audit data could support a corporate income tax gap estimate.
- Labor Force Survey data may provide useful inputs for assessing the shadow economy and informing compliance strategies.
Data assessment for tax gap estimation
- Corporate income tax gap:
- Available audit data were assessed and found capable of supporting a corporate income tax gap estimate.
- Personal income tax and shadow economy:
- Labor Force Survey data were identified as potentially useful inputs for assessing the shadow economy and informing compliance strategies.
Strategic priorities and institutional considerations
- Develop and implement a 2026–2028 compliance risk management strategy for the STS focused on risk-based compliance.
- Prepare for future corporate and personal income tax gap studies to inform compliance planning.
- Address legislative and institutional constraints that could limit the STS’s operational autonomy to enable effective risk-based tax administration.
Subject coverage and keywords
- Subjects: Auditing; Compliance risk management; Corporate income tax; Personal income tax; Public financial management (PFM); Revenue administration; Tax administration core functions; Taxes.
- Keywords: Compliance Risk Management Strategy; Corporate Income Tax (CIT).; Imf publication; Imf's Fiscal Affairs Department; International Monetary Fund to the authorities; Legislative constraints; Moldova; risk management strategy; Risk-Based Compliance; Tax Administration Reform; Tax Gap Analysis; technical assistance provider.
International Monetary Fund. Republic of Moldova: Technical Assistance Report-Tax Administration Compliance Planning, Technical Assistance Reports 2026, 066 (2026).
Content in this bundle
- Tarea2026066