UID:
almafu_9960178353102883
Format:
1 online resource (46 p.)
ISBN:
9781475532104
,
1475532105
,
9781475532128
,
1475532121
Series Statement:
IMF Staff Country Reports
Content:
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.
Note:
Description based upon print version of record.
,
Cover; CONTENTS; GLOSSARY; PREFACE; EXECUTIVE SUMMARY; I. LARGE TAXPAYER OFFICE REFORM CONTEXT; A. Fiscal Context; B. The Large Taxpayer Office's Current Prospect of Reducing the Tax Gap; C. International Approaches to Prioritizing Compliance Efforts; D. The Way Forward; E. Technical Assistance; II. IMPROVING THE LARGE TAXPAYER CRITERIA; A. Current Situation; B. Issues; C. Recommendations; III. IMPROVING COMPLIANCE RISK ASSESSMENT; A. The LargeTaxpayer Office's Current Risk Assessment Framework; B. Moving Toward International Good Practices in Risk Assessment
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C. Establishing a Risk Management UnitD. Recommendations; IV. STRENGTHENING AUDIT SELECTION AND FOCUS; A. Current Situation and Issues; B. Recommendations; V. IMPROVING VALUE-ADDED TAX REFUNDS PROCEDURES; A. Current Situation and Issues; B. Recommendations; VI. IMPROVING TAX ARREARS COLLECTION; A. Current Situation; B. Recommendations; VII. OTHER LARGE TAXPAYER OFFICE ISSUES; A. Improving the Organization Structure; B. Creating an Account Manager Function; C. Up-Skilling Large Taxpayer Office Personnel; D. Taking Advantage of Information Technology
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E. Providing More Autonomy to the Large Taxpayer OfficeF. Recommendations; BOXES; 1. Examples of Compliance Risks Related to International Activities; 2. Large Taxpayer Selection Criteria; 3. High Risk Industry Project Approach; 4. Risk Differentiation Framework; 5. Typical Revenue Risks Treatments; FIGURES; 1. Value-Added Tax Receipts and Gap; 2. Government Taxes, 2014; 3. Organization Structure Proposal for the Large Taxpayer Office; TABLES; 1. Tax Revenue, 2009-15; 2. Large Taxpayer Office-Taxpayer Population, Auditors, and Revenue Share, 2006-15
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3. Stratification of Taxpayers by Turnover and Tax Paid4. Large Taxpayer Office-Audit Results; 5. Illustration of Commonly Used Audit Types; 6. Value-Added Tax Refunds, 2014; 7. Number of Large Taxpayer Office Tax Debtors and Amounts Owed; 8. The State-Owned Enterprise Content of Large Taxpayer Office Debt; APPENDICES; I. Overview of Large Taxpayer Office Organization and Other Issues; II. Overview of Large Taxpayer Office Business by Sector and Revenue; III. Australia-Risk Profiling of Taxpayers
Additional Edition:
ISBN 9781475531886
Additional Edition:
ISBN 1475531885
Language:
English
