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2007 Assessment

Algeria: Integrity Indicators Scorecard

Algeria: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	88
60	In practice, are tax laws enforced uniformly and without discrimination?	0
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	88
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	0

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments: The above-mentioned law establishes the DGI (Direction Générale des Impôts) as the national tax collection agency.

References: "Direction générale des Impôts" Official website: [ LINK ] Disposition No. 9 of 1997 regulating the authorities of the "Direction générale des Impôts" Ministry of Finances [ LINK ]

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments: "The agency has a sufficient number of professional and trained staff to fully fulfill its mandate."

References: Interview with an agent of the tax office, who wishes to remain anonymous.

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments: "The agency receives part of its funding from the taxes, which it collects."

References: Interview with an agent of the tax office, who wishes to remain anonymous.

Peer Review Comments: Yes, they received enough funding from the state budget.

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: Interview with a free-lance journalist, who wishes to remain anonymous. Date: August 2007.

Peer Review Comments: The tax officials have wide discretion.

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments: The above-mentioned laws establish the ""Direction Générale des Douanes Algériennes" as the national customs agency and the "Direction Générale des Impôts" as the excise agency.

References: "Direction Générale des Douanes Algériennes" Official website: [ LINK ]

Law No. 79-07 of 21 July 1979 MINISTERE DES FINANCES JO N° 30 du 24 Juillet 1979, Page 514

"Direction générale des Impôts" Official website: [ LINK ] Disposition No. 9 of 1997 regulating the authority of the "Direction générale des Impôts" Ministry of Finances

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments:

References: Interview with a free-lance journalist, who wishes to remain anonymous. Date: August 2007.

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: Interview with a free-lance journalist, who wishes to remain anonymous. Date: August 2007.

Peer Review Comments: Yes, this agency receives regular funding from the state.

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: Interview with a free-lance journalist, who wishes to remain anonymous. Date: August 2007.

Peer Review Comments: Customs officers have wide discretion.