Romania: Technical Assistance Report- Improving Compliance Risk Management of Large Taxpayers

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2016 Issue 285

Publication date: September 2016

ISBN: 9781475531893

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Topics covered in this book

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Public Finance , Taxation - General , 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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Summary

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.