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2007 Assessment

Bulgaria: Integrity Indicators Scorecard

Bulgaria: 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?	100
60	In practice, are tax laws enforced uniformly and without discrimination?	75
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	100
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: National Revenue Agency regulation, [ LINK ]

Law on NRA, 2002

Is the tax collection agency effective?

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

Score:

100

Comments:

References: Interviews with Georgi Ganev and Rumen Avramov, CLS, November 2007

Peer Review Comments: There wasn't any score.

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

Score:

100

Comments:

References: No reports in the media of funding problems. No studies indicating such problems.

Peer Review Comments: It is financed by 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: There are allegations of widespread corruption among tax officers, which leads to differential treatment of companies. However, there is no group of companies that are systematically targeted by the officials - it seems that the corrupt practices, in this sense, are not discriminatory.

References: Interviews with Katia Hristova and Dimo Grozdev, TI experts, Autumn 2007

Peer Review Comments: In the last few years, allegations of widespread corruption by tax officers diminished. However, there were some cases of arrested tax officers being blamed for taking bribes and/or enforcing the tax laws in a biased manner.

Peer Review Comments: Special groups that are most likely to evade taxes do not exist. Corruption is widelspread, but the cases are individual and can't be generalized in certain groups.

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: National Customs Agency regulations, [ LINK ]

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: Interviews with Georgi Ganev, CLS, Sofia, November 2007

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

Score:

100

Comments: This is a budget-funded agency and can receive additional funding on the basis of performance.

References: No reports of underfunding found in the media or other studies.

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: The customs area is considered one of the most corrupt. There are systematic allegations that political protection is important for evading custom duties.There is very little hard evidence on this, however.

References: Studies of corruption perception, The Center for the Study of Democracy, [ LINK ]

Peer Review Comments: There is no discrimination in the strict sense of the word, but due to corruption, some may evade paying taxes.