Technical Assistance Reports

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

May 9, 2025

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Format: Chicago

International Monetary Fund. Fiscal Affairs Dept. "Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic", Technical Assistance Reports 2025, 056 (2025), accessed May 22, 2025, https://doi.org/10.5089/9798229009140.019

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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.

Keywords: Gaps in Legislative Framework., Moldova State Tax Service, Risk-Based Approach to Tax Compliance, Tax Audit Diagnostic, Tax Audit Reform, Tax Compliance

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