Romania: Technical Assistance Report-Enabling the Large Taxpayer Office to Reduce the Tax Gap

September 1, 2016

Preview Citation

Format: Chicago

Romania: Technical Assistance Report-Enabling the Large Taxpayer Office to Reduce the Tax Gap, (USA: International Monetary Fund, 2016) accessed November 21, 2024

Summary

This Technical Assistance report discusses measures for enabling Romania’s Large Taxpayer Office (LTO) to reduce the tax gap. It recommends changing the criteria for inclusion of taxpayers in the LTO so that it is primarily based on turnover. The criteria should apply to taxpayers throughout Romania and should be the primary mechanism to establish whether a taxpayer is “in or out.” It is also important to maintain or increase the current number of employees in the LTO, even though the new criteria may significantly reduce the LTO taxpayer population. Although the taxpayer population will be lower, its importance in terms of revenue that needs to be protected will increase.

Subject: Auditing, Large taxpayer office, Public financial management (PFM), Revenue administration, Revenue performance assessment, Tax administration core functions, Tax gap, Tax refunds

Keywords: Audit program, Auditing, CR, Europe, ISCR, Large taxpayer office, LTO audit culture, LTO audit resource, LTO audit result, LTO audit work, LTO auditor, LTO industry sector, LTO taxpayer population, Refund claim, Risk assessment, Tax administration core functions, Tax gap, Tax refunds, Value-added tax, VAT refund audit

Publication Details

Pages:

45
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2016/284
Stock No:

1ROUEA2016001
ISBN:

9781475531886
ISSN:

1934-7685

Notes

Also Available in Romanian

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