2012年-IMF国际货币组织全球_Moldova_Taking_Compliance_Management_Further_65页_926kb

Summary of "Moldova: Taking Compliance Management Further"

Core Content

This document is a staff report prepared by the IMF Fiscal Affairs Department (FAD) in April 2012, analyzing Moldova's tax administration reforms and compliance management strategies. It outlines the progress made by the State Tax Inspectorate (STI) in implementing a Compliance Risk Management (CRM) model and identifies areas needing further improvement to enhance tax compliance and revenue collection.

Main Views and Key Information

1. Current Situation and Tax Revenue Performance

• Tax revenue in Moldova fell short of expectations in 2011, particularly for VAT and payroll taxes.
• The decline in VAT relative to GDP may not be due to weakened tax administration but rather to changes in tax policy and the growth of exports.
• The tax gap in 2011 was estimated at 0.7% of GDP, with significant shortfalls in social and health fund contributions, personal income tax, and foreign trade taxes.
• The STI has implemented a CRM model, which has shown promising results, including a 24% increase in tax payments from the sectors targeted by the 2011 sectoral compliance program.

2. Compliance Strategy and Implementation

• The STI's 2011-15 strategic plan focused on reducing the tax gap through CRM.
• The 2011 sectoral compliance campaign used a combination of taxpayer outreach, education, and audit to increase compliance.
• The campaign targeted public catering, wholesale trade, and IT services, which were identified as the main contributors to the tax gap.
• Over 1,500 taxpayers were contacted, with 605 cases resulting in audit settlements and 1,085 cases in which taxpayers voluntarily paid extra taxes.
• Only 11.5 million MDL (Moldovan Lei) was collected through audits, while the overall increase in tax revenue was 108.8 million MDL.

3. Preliminary Lessons and Recommendations

• The CRM approach, which includes strategic taxpayer outreach and compliance marketing, has been more effective than traditional audit methods.
• Audit recoveries represent only about 10% of the total tax increase, indicating that voluntary compliance is a more significant factor.
• The STI must continue to build credibility and competence to ensure that compliance becomes a lasting change in taxpayer behavior.
• The 2012 compliance plan aims to influence the behavior of 93,000 taxpayers across three sectors: wholesale and retail, manufacturing, and transport and communications.
• The plan includes a systematic approach to taxpayer engagement, including letters, media campaigns, and monitoring of compliance behavior.

4. Key Areas for Improvement

• Taxpayer Services: Strengthening taxpayer services is essential to promote compliance. The STI needs a dedicated unit to handle these functions more effectively.
• Audit Capabilities: Auditors must be trained to detect unreported income, including hidden wages, and to recognize serious tax evasion and aggressive tax avoidance.
• Tax Fraud Investigations: The current system lacks effective prosecutions to deter tax fraud. This is a major concern for long-term compliance impact.
• Information Technology (IT) Systems: Modernizing IT is critical for improving data integration and intelligence, which are necessary for the CRM model to function effectively.
• VAT Refund System: The existing VAT refund system has created significant liabilities for the government. A shift towards a full-refund system is recommended to reduce these liabilities and improve efficiency.

5. Future Directions and Recommendations

• The STI should continue to use CRM techniques and expand them to other sectors, including those with untaxed cash wages.
• A compliance cooperation council is recommended to foster collaboration between the STI and tax professionals/business groups.
• Training programs for audit staff and IT personnel are crucial for long-term success.
• The mission supports the STI's plan to implement a new compliance model, which is aligned with OECD and EU best practices.
• The STI needs to establish a unit focused on high-wealth individuals (HWIs) and improve its capacity to handle them through indirect audit methods.

Conclusion

The STI has made progress in implementing a modern CRM model, but further improvements in taxpayer services, audit, IT systems, and the VAT refund process are needed to ensure long-term compliance and revenue gains. Continued technical assistance from the IMF and other donors is essential to support these reforms. The mission emphasizes the importance of training, better data integration, and a more systematic and strategic approach to compliance management.