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

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2016 Issue 284

Publication date: September 2016

ISBN: 9781475531886

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , Taxation - General , ISCR , CR , LTO audit resource , refund claim , LTO audit result , LTO auditor , LTO audit culture , value-added tax , VAT refund audit , LTO taxpayer population , LTO audit work , risk assessment , audit program , LTO industry sector , Large taxpayer office , Auditing , Tax refunds , Tax administration core functions , Tax gap , Europe

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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.