Forced Coercion Measures of Non-Compliant Taxpayers from the Republic of Moldova

Abstract

In accordance with the provisions of the Fiscal Code, the basic task of the State Tax Service is to ensure an efficient process of tax administration and service by creating conditions for taxpayers to comply with the legislation, the uniform application of policy and regulations in the tax field, thus guaranteeing the level of resources needed by the state to finance social projects and the good development of society as a whole (State Tax Service, 2024). In order to carry out the main duties and objectives, voluntary compliance measures are applied. Compliance represents the process of matching, adapting and submitting to certain regulations, and the final goal of the voluntary compliance of taxpayers can and will be felt by increasing the standard of living of the citizens of the Republic of Moldova (Tax Monitor, 2024). At the same time, the State Tax Service ensures the permanent examination and identification of the segments of the national economy with increased risk of fiscal non-compliance. The State Tax Service systematically analyzes the available information with reference to the activity of economic agents and individuals and evaluates their risk level. After the identification of the risks, the evaluation stage follows, the final aim of which is to establish the hierarchy of risks, their prioritization according to the risk tolerance and, respectively, the identification of compliance measures by applying the treatments according to the Compliance Program for the current year (Fiscal Code of the Republic of Moldova, 1997). UDC: [336.225.3:336.225.64](478); JEL: H27, H71, H72.