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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areas audit techniques auditors business plan cash wage payments CCECC collection compliance cooperation council compliance costs compliance management compliance plan Compliance Program compliance risk contributions delivery develop digital signature effective employee employment tax Establish excess input credits ﬁeld ofﬁces ﬁrst focus gross VAT headquarters high-wealth-individuals HWI strategy HWI taxpayer identify implementation improved compliance indirect audit methods indirect methods initiatives large taxpayer Methodology Moldova monitoring noncompliance ofﬂces organizational outcomes payroll tax percent procedures prosecution reﬂect refund claims refund entitlement regional offices requires responsibility revenue sectors services to taxpayers staff STI management STI's STI’s structured program targeted tasks tax administration tax amnesty tax arrears tax audit tax compliance tax evasion tax fraud Tax Inspectorate tax laws tax ofﬁce tax periods taxpayer compliance taxpayer segment taxpayer services Total Arrears unit unreported cash wage VAT refunds World Bank