Moldova: Taking Compliance Management Further
International Monetary Fund, Jul 26, 2012 - Business & Economics - 65 pages
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. However, the assessment reports that 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.
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Allan Jensen analysis areas audit program auditors business processes Commercial Off-The-Shelf compliance cooperation council compliance management compliance plan Compliance Program compliance risk compliance strategy delivery develop effective employee employment tax ensure Establish estimated FAD missions field offices focus HWI compliance HWI strategy HWI taxpayer identify impact implementation improved compliance increase indirect audit methods indirect methods inﬂuence initiatives input tax credits issues Large Taxpayer Office million Moldova Moldovan Lei noncompliance organizational outcomes output tax payroll tax percent of GDP Personal Income Tax potential potential output procedures recommended reﬂect require responsibility sectors skills staff STI management STI’s structure tax arrears tax audit tax compliance tax evasion tax fraud tax gap Tax Inspectorate tax periods tax revenue taxpayer compliance taxpayer segment taxpayer services Total unit unreported cash wage Value-Added Tax Refunds VAT refunds World Bank