Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2025 Issue 056

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , Taxation - General , Moldova State Tax Service , Tax Compliance , Tax Audit Diagnostic , Tax Audit Reform , Risk-Based Approach to Tax Compliance , Gaps in Legislative Framework , , tax audit program diagnostic , audit General Department , STS Organization structure , assessment tool , evaluation methodology , Auditing , Tax administration core functions , Tax audits , Tax avoidance , Audit standards and procedures , Global

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Summary

This report provides a diagnostic evaluation of Moldova's State Tax Service (STS) tax audit program, highlighting areas of strength and opportunities for improvement. Key findings indicate that while Moldova has made commendable progress, significant improvements are needed in legal frameworks, risk-based audit approaches, and organizational structures. Recommendations focus on modernizing compliance risk management, enhancing audit methodologies, and restructuring the STS to better address complex tax risks.