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Romania: Technical Assistance Report- Improving Compliance Risk Management of Large Taxpayers
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2016: Issue 285
Language:
English
Publication Date:
01 Sep 2016
DOI:
https://doi.org/10.5089/9781475531893.002
ISBN:
9781475531893
ISSN:
1934-7685
Pages:
29
Keywords:
ISCR; CR; taxpayer; tax; NAFA Fiscal Intelligence Unit; management; LTO taxpayer service function; LTO tax risk mitigation treatment; LTO staff capability; LTO Risk Management Unit; LTO auditor; Large taxpayer office; Auditing; Tax administration core functions; Compliance risk management; Taxpayer services; Europe
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This Technical Assistance report discusses measures for improving compliance risk management of large taxpayers in Romania. The Large Taxpayer Office (LTO) Risk Management Unit needs appropriately skilled staff and good analytic facilities to identify and mitigate risks. The existing structure has too many people reporting directly to the LTO Director General. The changes in staff following restructuring will present an opportunity to renew and enhance LTO staff capabilities to better support modern risk-based methods. The risk decision making and transparency in the LTO also need to be improved to support compliance management.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund