Tax authorities in Moldova have recorded in the last period significant successes in their work. At the same time, they have to work hard to reach the level of EU countries in the field of tax administration, including the introduction of tax audit function in the fiscal administrations. The primary focus of a modern revenue administration is not to collect taxes. In a modern tax system based on self-assessment and voluntary compliance with the rules, tax obligations are evaluated by taxpayers themselves and paid through banks or state treasury system.