Moldova; Taking Compliance Management Further

This report discusses implementation of the compliance risk model (CRM) by Moldovaâ€™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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Year of publication:	2012-07-26
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Income taxes \| Value added tax \| Tax collection \| Tax administration \| Tax revenues \| tax compliance \| taxpayer services \| personal income tax \| state tax \| employment tax \| tax agency \| tax evasion \| taxpayer compliance \| tax payments \| corporate income tax \| tax audit \| tax refunds \| payroll taxes \| taxpayer education \| payroll tax \| tax administrators \| tax obligations \| tax advisors \| taxpayer groups \| tax system \| tax audits \| regional tax \| tax reporting \| vat system \| income taxpayers \| tax evaders \| tax return \| taxes on international trade \| vat revenue \| tax authority \| taxes on property \| taxes on income \| tax arrears \| tax benefits \| revenue collection \| tax area \| large taxpayers \| international taxation \| business taxation \| tax administration reform \| taxation issues \| taxpayers ? behavior \| tax avoidance \| tax forms \| tax type \| tax agencies

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Extent:	application/pdf
Series:	IMF Staff Country Reports.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series IMF Staff Country Reports Number 12/199 6 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011244013