A detailed review of tax revenue performance, tax administration, and the tax burden in Moldova.

This March 2008 study begins with a review of tax performance in Moldova, both over the recent past and in comparison with a very large number of countries around the world. The next section compares internationally recognized practices in tax administration operations and organization with those prevailing in Moldova, based on the benchmarking methodology that underpins the Collecting Taxes system.  This is followed by a review of the major operations of Moldova's State Tax Inspectorate (STI ), its organizational setup, and the legal framework for taxation.  Finally, the study offeres a number of recommendations both to improve STI efficiency in tax collection and to reduce the burden of tax compliance on taxpayers, thereby improving the enabling environment for private sector development as well as enhancing revenues. Annex A provides a graphic presentation of a large number of tax performance and structural indicators, using data from the Collecting Taxes system, that helped inform the overall performance assessment.

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