2012年-IMF国际货币组织全球_Moldova_64页_918kb

Summary of the IMF Fiscal Affairs Department Mission to Moldova (April 2012)

Core Content

This report outlines the findings and recommendations of the IMF Fiscal Affairs Department (FAD) mission to Moldova, which took place from February 8 to 21, 2012. The mission focused on assessing the State Tax Inspectorate's (STI) compliance management strategy and identifying areas for improvement to enhance tax collection and reduce the tax gap.

Main Viewpoints

• Compliance Risk Model (CRM): The STI has implemented a CRM aligned with OECD and EU best practices, aiming to improve taxpayer compliance through targeted strategies.
• Tax Revenue Performance: Tax revenue in Moldova fell short of expectations in 2011, particularly for VAT and personal income tax (PIT), with a combined shortfall of 0.7% of GDP.
• Voluntary Compliance Success: The 2011 sectoral compliance campaign showed a significant increase in tax payments, with 24% growth in the targeted sectors, largely driven by voluntary compliance rather than audits.
• Audit Limitations: Audit recovery was relatively low (only 10.6% of total tax increase), highlighting the need for better taxpayer engagement and more effective compliance tools.
• Need for Technical Assistance: Continued support from the IMF and other TA providers is essential to address remaining shortcomings in taxpayer services, audit capabilities, IT systems, and the VAT refund process.
• Strategic Approach: The mission emphasized the importance of a strategic and systematic approach to compliance management, including the use of risk analysis, training, and public awareness campaigns.

Key Information

Tax Revenue Trends (2007–2011)

• Tax revenue increased over the period, but failed to meet GDP growth expectations.
• The tax gap, or the difference between expected and actual tax revenue, was a major concern.
• VAT revenue to GDP declined, but the volume of VAT supplies reported increased, suggesting improved compliance in some cases.

Compliance Campaign Results (2011)

• The STI conducted a sectoral compliance campaign targeting public catering, wholesale trade, and IT services.
• Over 1,500 taxpayers were engaged, with 605 cases resulting in audit settlements and 1,085 cases paying extra tax.
• Total tax recovery from the campaign was MDL 108.8 million, with only MDL 11.5 million coming from audits.
• The campaign demonstrated the effectiveness of strategic compliance approaches and voluntary taxpayer engagement.

2012 Compliance Plan

• The STI aims to influence the compliance behavior of 93,000 taxpayers across three sectors: wholesale and retail, manufacturing, and transport and communications.
• The plan includes:
  • Targeted communication with taxpayers.
  • Media campaigns to raise awareness.
  • Monitoring compliance trends and analyzing data for future planning.
  • A control regime for previously reviewed taxpayers to encourage continued compliance.
  • Improved support for high-wealth individuals (HWIs) and large taxpayers.
  • Introduction of indirect audit methods to detect hidden income and tax evasion.

Areas for Improvement

• Taxpayer Services: Need to be strengthened with a dedicated unit at the STI headquarters.
• Audit Capabilities: Auditors require better training to identify unreported income, tax evasion, and aggressive tax avoidance.
• IT Systems: Modernization is crucial for effective compliance management, particularly for the CRM model.
• VAT Refunds and Control: The current VAT refund system creates liabilities for the government and needs reform.
• Legal Framework: The existing legal framework restricts frequent audits, which hinders the effectiveness of the CRM model.

Recommendations

• Establish a dedicated taxpayer services unit.
• Implement a compliance cooperation council to enhance collaboration with tax professionals and business groups.
• Improve audit skills through sustained technical training.
• Reform the VAT refund system to reduce government liabilities.
• Update laws to allow for more frequent audits where necessary.
• Continue technical assistance from the IMF and other donors to support the reform agenda.

Structure and Implementation

Strategic Compliance Management

• The STI has made progress in implementing a modern CRM, based on OECD and EU compliance concepts.
• The model uses a combination of compliance approaches, including voluntary correction and audit, to address tax risks in specific sectors.
• The 2011 pilot demonstrated the potential of CRM to improve taxpayer behavior and increase tax revenues.

Operational Tools

• Taxpayer Services: Must be enhanced to promote compliance and provide better support.
• Audit: Should be more effective and aligned with the CRM approach.
• Tax Fraud Investigations: Need to be more efficient, with clearer procedures and roles.
• IT Modernization: The STI should adopt off-the-shelf software with minimal customization to improve data integration and intelligence gathering.
• Regional Structure: A more rationalized organizational structure is proposed to better handle the tax risk portfolio.

Tax Administration Issues

• VAT Refunds: The current system has accumulated large liabilities for the government and should be reformed.
• Organizational Streamlining: The STI plans to improve the structure of its headquarters and field offices.
• High-Wealth Individuals (HWIs): A new unit is needed to focus on compliance with this group, with a planned project for 2013.

Training and Capacity Building

• Training is a key component of the compliance strategy, especially for audit staff.
• A progressive training strategy is proposed, including seminars, publications, and web-based resources.
• The STI should develop in-house analytical capacity to support compliance risk management.

Conclusion

The mission concludes that the STI has made substantial progress in implementing a compliance risk model and improving tax collection. However, long-term success depends on continued technical assistance, improved taxpayer services, enhanced audit capabilities, and modernized IT systems. The 2012 compliance plan is a solid foundation for future improvements, and the STI must focus on building credibility and competence to achieve sustainable compliance improvements.