Moldova Tax Chief: Inspections Target Suspected Tax Evasion

Elena Țîbîrnă: Audits are carried out only where there are suspicions of tax evasion

Tax audits are carried out only in situations where there is a continuing risk of non-compliance with tax obligations and where legislation is not being observed. This was announced by Elena Țîbîrnă, Director of the State Tax Service, during the 2026 Public Finance Management Forum.

Elena Țîbîrnă

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During the panel discussion on ‘Mobilisation of Public Revenue’, she addressed issues relating to the predictability of fiscal policy, the fight against tax evasion and the modernisation of tax administration, emphasising the importance of strengthening relations between the tax administration and taxpayers, based on trust and accountability.

Speaking on the predictability of budgetary and tax policy, the Director of the State Tax Service emphasised the need to adhere to a medium-term framework, which includes fiscal measures planned three years in advance. These ensure stability in the business environment and enable planning.

The Director also explained that the agency uses information from tax databases and risk analysis to identify potential discrepancies and take action. Taxpayers are informed of the risks and given the opportunity to fulfil their tax obligations voluntarily. Enforcement measures are only taken in situations where risks persist and legislation is not being complied with.

The State Tax Service’s target is 90 per cent voluntary compliance

In this context, Elena Țîbîrnă noted that the agency’s aim is to achieve a level of voluntary compliance with the law of at least 90 per cent, so that the majority of taxpayers pay their taxes voluntarily, whilst enforcement is carried out only in cases of suspected tax evasion.

In this regard, the role of digital tools has grown. Information on card transactions, cash receipts, tax invoices and purchases made by economic agents is analysed comprehensively. Comparing this data makes it possible to identify discrepancies between the economic activities carried out and the taxpayer’s declared income.

The 2026 Public Finance Management Forum was organised by the Ministry of Finance of Moldova and FINEDU Moldova, with the support of the Embassy of the Kingdom of the Netherlands.

This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.

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