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  1. Moldova : taking compliance management further

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    Moldova : taking compliance management further

    Abstract: 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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    Bidrag af: 
    International Monetary Fund Fiscal Affairs Department
    Print version: Fund, International Monetary ; Moldova : Taking Compliance Management Further, Cover; Contents; Acronyms; Preface; Executive Summary; I. Enhancing The Strategic Approach to Compliance Management; A. Introduction; B. Developing Strategies to Reduce the Tax Gap; C. Assessing the Results; D. Preliminary Lessons; E. Other Considerations; F. Training is Key to Future Success; G. Recommendations; II. Strengthening Personal Income Tax Compliance; A. Addressing Unreported Cash Wage Payments; B. Building a High-Wealth-Individual Compliance Program; C. Introducing Indirect Audit Methods as a Personal Income Tax Compliance Tool; D. Technical Assistance; E. Recommendations, III. Improving Operational Tools to Implement the Compliance StrategyA. Taxpayer Services; B. Audit; C. Establishing Capacity to Investigate Tax Fraud; D. Arrears Collection; IV. Other Tax Administration Issues; A. Value Added Tax Refunds; B. Streamlining Headquarters and Field Offices Organization Structures; C. Modernizing Information Technology Systems; Tables; 1. Tax Revenue by Nominal Value and Percent of GDP, 2007-11; 2. Results of the 2011 Sectoral Compliance Program; 3. Collection of Personal Income Tax and Social Contributions; 4. Employee Count and Wage Reported Data, 5. Audit Results (Not including Large Taxpayers)6. Tax Fraud Cases, 2009-11; 7. Tax Arrears by Type of Tax 2009-11; 8. Value of Value-Added Tax Refunds by Country/Region; 9. Value-Added Tax Refunds Audit Results, 2010-11; 10. Tax Revenue by Value and as a Percent of GDP, 2007-11; Figures; 1. Accumulated Value-Added Tax Credits to be Carried Forward; 2007-11; 2. Proposed Structure of Headquarters Organization; 3. Stock of Value-Added Tax Credit, As Reported on Line 21 of the Value-Added Tax Return; Boxes; 1. Key Measures of the State Tax Inspectorate 2012 Compliance Plan, 2. International Trends in Taxpayer Services3. Elements of a Progressive Training Strategy for Audit Staff; Appendixes; 1. Preliminary Review of Tax Revenue Performance; 2. Nontax Administration Tasks Handled by the State Tax Inspectorate; 3. Personal Income Tax Reporting for 2010; 4. Illustration of a Potential High-Wealth Individuals Project Plan (Phase 1); 5. Illustration of a Potential Indirect Audit Training Schedule; 6. Roles and Responsibilities of a Business Owner for Information Technology Systems, Title from PDF title page (IMF Web site, viewed July 30, 2012), "International Monetary Fund, Fiscal Affairs Department.", "April 2012."
    ISBN nr.: 
    9781475589771, 9781475537291, 9781475509083, 9781475506501, 1475589778, 1475537298, 1475509081, 1475506503
    International Monetary Fund