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2008 Assessment

Angola: Integrity Indicators Scorecard

Angola : Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
61	Is there a national tax collection agency?	100
62	Is the tax collection agency effective?	50
63	Are tax laws enforced uniformly and without discrimination?	0
64	Is there a national customs and excise agency?	100
65	Is the customs and excise agency effective?	75
66	Are customs and excise laws enforced uniformly and without discrimination?	75

Indicator and sub-Indicator Details

Is there a national tax collection agency?

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

Score:

YES

Comments: The agency is part of the Ministry of Finance.

References: Direcção Nacional de impostos, Art.º 22.º do Decreto-Lei n.º 4/98, de 30 de Janeiro (Estatuto Orgânico do Ministério das Finanças).

Is the tax collection agency effective?

62a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments: ". . . .the ineffective tax administration leaves ample scope for tax evasion through bribery and fraud." In line with the general weakness of the civil service, this suggests that the staff of the agency is somewhat unqualified to fulfill its mandate.

References: Tony Hodges (2004): Angola: Anatomy of an Oil State, African Issues, James Currey, p. 67-72 and 75-79.

62b: In practice, the tax agency receives regular funding.

Score:

100

Comments: The agency receives regular funding as part of the Ministry of Finance.

References: Direcção Nacional de impostos, Art.º 22.º do Decreto-Lei n.º 4/98, de 30 de Janeiro (Estatuto Orgânico do Ministério das Finanças).

Are tax laws enforced uniformly and without discrimination?

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

Score:

100

Comments: Serious problems of corruption by tax officials are reported by business. In addition, payment is received from some business but not from others. "A problem in the management of revenue is that the National Tax Directorate (DNI), for lack of capacity, relies heavily on self-assessment and checks only the big taxpayers."

References: Isaaksen, Amudsen & Wiig (2007): Budget, State and People - Budget Process, Civil Society and Transparency in Angola, [ LINK ]. Business Anti-corruption, [ LINK ].

Is there a national customs and excise agency?

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

Score:

YES

Comments: The agency is part of the Ministry of Finance.

References: Direcção Nacional das Alfândegas, Art.º 23.º do Decreto-Lei n.º 4/98, de 30 de Janeiro (Estatuto Orgânico do Ministério das Finanças).

Is the customs and excise agency effective?

65a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments: The Customs Administration has a total of 783 working officials. The government has worked on implementing the Customs Expansion and Modernization Program (CEMP) in collaboration with the independent firm Crown Agents.

References: Jenicek & Matingou (2008): Trade Facilitation, [ LINK ].

65b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments: The agency receives regular funding as part of the Ministry of Finance.

References: Direcção Nacional das Alfândegas, Art.º 23.º do Decreto-Lei n.º 4/98, de 30 de Janeiro (Estatuto Orgânico do Ministério das Finanças).

Are customs and excise laws enforced uniformly and without discrimination?

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

Score:

100

Comments: Previously, the system was highly non-transparent, some improvements have been made in the administration of Angola's customs service in the last few years. Still, it remains a barrier to economic growth.

References: The U.S. Trade Department (2007): Angola Trade Barriers, [ LINK ]. Jenicek & Matingou (2008): Trade Facilitation, [ LINK ].