Moldova : taking compliance management further /
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| Imprint: | Washington, D.C. : International Monetary Fund, ©2012. |
|---|---|
| Description: | 1 online resource (65 pages) : illustrations. |
| Language: | English |
| Series: | IMF country report ; no. 12/199 IMF country report ; no. 12/199. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/11139873 |
Table of Contents:
- 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.