Tax Reform II Moldova Skattereform II Moldavien Internationellt bistånd på egen hand, kommer inte att vara tillräckligt för att uppnå hållbarhetsmålen i 2030 agendan. För att nå målen krävs att låg- och medelinkomstländer ökar sin interna resursmobilisering. Ett viktigt steg i denna process är att öka effektiviteten i skattesystem. En effektiv, transparent och rättvis skatteadministration är en viktig del mot att minska fattigdom och bygga väl fungerade uthålliga samhällen.

Projektet är ett tekniskt samarbete mellan Svenska Skatteverket (STA) och den Moldaviska Skattemyndigheten (STS). Projektet förväntas bidra till ett mer rättvist system för skatteindrivning, där alla medborgare, oavsett ekonomisk status, inkomster eller etnisk tillhörighet behandlas lika. Projektet är ett led i STS reformprocess från ”skattepolis” till en serviceinriktad organisation gentemo skattebetalarna.

Projektets mål är att öka skatteintäkter, öka effektiviteten hos STS, en mer professionell, rättvis och jämlik behandling av skattebetalarna och välutbildade tjänstemän. Projektet har tre komponenter: 1. Personalhantering och förändringsarbete; 2. Internationellt utbyte av skatteinformation; 3. Skatteindrivning.

Projektet är en fortsättning av ett tidigare mycket lyckat tekniskt samarbete mellan STA och STS (2013 – 2016). International development aid will not be enough to reach the Sustainable Development Goals of the 2030 agenda. To reach the goals, low- and middle-income countries will need to increase their domestic resource mobilisation. An import step in this direction is to increase the efficiency of the tax revenue collection. An efficient, transparent and fair tax administration is key in the process towards eradicating poverty and building well-functioning sustainable societies. 

The project is a peer-to-peer collaboration between the Swedish Tax Agency (STA) and the Moldova State Tax Service (STS). The project is expected to contribute to a fairer and more equal system for taxation, where all citizens, regardless of status, ethnicity or income are treated fairly. A special focus of the project is to continue supporting STS’ reform process from ‘tax police’ to public service provider. 

The project objective is Increased Tax revenue, Increased efficiency of STS, Enhanced equity, fairness, integrity and professionalism in treatment of tax payers, well trained and knowledgeable staff. The project has three components: 1. Human Resources Management - Strengthened human resources improving effectiveness and efficiency; 2. International Exchange of Information - Compliance with international standards; and 3. Tax Enforcement - The tax arrears management is streamlined and improved.

The project is a continuation of a previous successful peer-to-peer collaboration between STA and STS (2013 – 2016). The project will contribute to the on-going modernisation and capacity building of the Moldova State Tax Service (STS), to support STS’ reform efforts towards a public service - voluntary compliance oriented approach to tax administration.
The project objective is Increased Tax revenue, Increased efficiency of STS , Enhanced equity, fairness, integrity and professionalism in treatment of tax payers, well trained and knowledgeable staff.
The project has three components:
1. Human Resources Management: Strengthened human resources improving effectiveness and efficiency.
2. International Exchange of Information: STS to compliance with international standards.
3. Tax Enforcement: The tax arrears management is streamlined and improved.
The desired impacts on development and operations on an overall level of the Project are: Increased tax revenue; Increased efficiency of STS; Enhanced equity, fairness, integrity and professionalism in treatment of taxpayers; Well-trained and knowledgeable staff.
The project will contribute to the Sustainable Development Goals (SDGs) of Agenda 2030: ‘Goal 1 No poverty’ (expected positive effect on poverty reduction from increased tax revenue on public spending on health, education and infrastructure); ‘Goal 8 Sustainable economic growth’ (through increased efficiency and predictability of tax revenue collection); ‘Goal 10 Reduced inequalities’ (will benefit from a more predictable application of tax rules through enhanced equity, fairness, integrity and professionalism in STS treatment of taxpayers); ‘Goal 16 Strong institutions’ (Strengthened institutional capacity of STS); and ‘Goal 17 -Target 17-1 Mobilize resources to improve domestic revenue collection’.