Republic of Moldova:Technical Assistance Report-Performance Assessment Report

Author: International Monetary Fund. Fiscal Affairs Dept.

Republic of Moldova: Technical Assistance Report-Performance Assessment Report

Volume/Issue: Volume 2022 Issue 373

Publication date: December 2022

ISBN: 9798400228872

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Topics covered in this book

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Taxation - General , International - Economics , Money and Monetary Policy , Public Finance , Republic of Moldova performance assessment report , TADAT secretariat , draft performance assessment report , attachment I , TADAT framework , assessment baseline , STS of the Republic of Moldova , Tax administration core functions , Auditing , Tax auditing and verification , Value-added tax , Global

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Summary

The State Tax Service (STS) has made good progress in enhancing services to taxpayers. A stable dispute resolution process and new tools for enhancing the quality of tax audit will lay a good foundation for an increase in public trust in Moldovan tax administration. The recent focus on establishing processes for business continuity to reduce operational and human capital risks shows a good level of preparedness to manage external hazards.