The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...

This Technical Assistance report discusses measures for enabling Romania's Large Taxpayer Office (LTO) to reduce the tax gap. It recommends changing the criteria for inclusion of taxpayers in the LTO so that it is primarily based on turnover. The criteria should apply to taxpayers throughout...

This Technical Assistance report discusses measures for improving compliance risk management of large taxpayers in Romania. The Large Taxpayer Office (LTO) Risk Management Unit needs appropriately skilled staff and good analytic facilities to identify and mitigate risks. The existing structure...

This technical assistance report on Republic of Armenia advices on advises on strategic choices for tax administration and compliance risk management. It complements the March 2018 tax administration mission, which provided the State Revenue Committee (SRC) with general guidance to develop and...

Over the last decade, Aruba has faced three recessions resulting in a public debt of approximately 90 percent of GDP. Its current budget deficit needs to be reduced and Aruba should close a fiscal gap of 1.5-2 percent of GDP over the next two to three years to return to a sustainable path....