Source:
Mark Gallagher, Vasile Goian, Steve Rozner, Viorel Rusu
This study provides 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 and compares internationally recognized practices in tax administration operations and organization with those prevailing in Moldova. This study also offers a number of recommendations both to improve Moldova's State Tax Inspectorate 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.
