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2007 Assessment

Argentina: Integrity Indicators Scorecard

Argentina: 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?	25
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	75
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	50

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:

References: Decree 618/1997 The Federal Administration of Public Incomes is the agency responsible for the national tax collection. It is part of the Ministry of Economics.

Peer Review Comments: www.afip.gov.ar

Is the tax collection agency effective?

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

Score:

100

Comments:

References: Gastón Rosenberg - professor at University of Buenos Aires, September 2007 University of Buenos Aires

Federico Arenoso - Poder Ciudadano Foundation, September 2007 Poder Ciudadano Foundation

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

Score:

100

Comments:

References: Gastón Rosenberg - Professor at University of Buenos Aires, September 2007 University of Buenos Aires

Federico Arenoso - Poder Ciudadano Foundation, September 2007 Poder Ciudadano Foundation

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

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

Score:

100

Comments: Evasion has decreased in the last year due to the effective role of the Federal Administration of Public Incomes.

References: [ LINK ] [ LINK ]

Gastón Rosenberg - Professor at University of Buenos Aires, September 2007 University of Buenos Aires

Peer Review Comments: One only has to look at the reports of the World Bank-IMF on tax collection in Argentina (let alone living in Argentina) to know that tax evasion is endemic. Indeed, the large amount of taxes that exist is directly related to the inability to collect. Tax collection has improved lately on export transactions, but that does not make a rule. In addtion, the current administration had singled out exporters and foreign companies in its effort to raise taxes, which is a form of discrimination in its own right.

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

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

Score:

YES

Comments:

References: General Customs Office

Decree 618/1997: General Customs Office belongs to the Federal Administration of Public Incomes.

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: Gastón Rosenberg - Professor at University of Buenos Aires, September 2007 University of Buenos Aires

Federico Arenoso - Poder Ciudadano Foundation, September 2007 Poder Ciudadano Foundation

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

Score:

100

Comments:

References: Gastón Rosenberg - Professor at University of Buenos Aires, September 2007 University of Buenos Aires

Federico Arenoso - Poder Ciudadano Foundation, September 2007 Poder Ciudadano Foundation

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: [ LINK ] [ LINK ]

Gastón Rosenberg - Professor at University of Buenos Aires, September 2007 University of Buenos Aires