| Burundi: 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? | 50 |
| 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? | 0 |
Indicator and sub-Indicator Details
| 58 | In law, is there a national tax collection agency? | |||||||
| 58: In law, is there a national tax collection agency? | ||||||||
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Comments: References: The department of the taxes
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| 59 | Is the tax collection agency effective? | |||||||
| 59a: In practice, the tax collection agency has a professional, full-time staff. | ||||||||
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Comments: References: Interview with Gabriel Rufyiri, president of the Observatory for Fight Against Corruption and Economic Embezzlements, July 24, 2007, in Bujumbura. Interview with a member of the budgetary commission in the National Assembly.
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| 59b: In practice, the tax agency receives regular funding. | ||||||||
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Comments: References: Interview with Gabriel Rufyiri, president of the Observatory for Fight Against Corruption and Economic Embezzlements, July 24, 2007, in Bujumbura. Interview with a member of the budgetary commission in the National Assembly.
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| 60 | In practice, are tax laws enforced uniformly and without discrimination? | |||||||
| 60: In practice, are tax laws enforced uniformly and without discrimination? | ||||||||
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Comments: References: Interview with Gabriel Rufyiri, president of the Observatory for Fight Against Corruption and Economic Embezzlements, July 24, 2007, in Bujumbura. Interview with a member of the budgetary commission in the National Assembly.
Peer Review Comments: A significant amount of corruption in Burundi is related to taxes and customs. This has prevailed for decades. A very complicated tax and customs code makes it easier to cheat, as does the presence of a culture of corruption among civil servants.
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| 61 | In law, is there a national customs and excise agency? | |||||||
| 61: In law, is there a national customs and excise agency? | ||||||||
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Comments: References: The taxes inspectorate
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| 62 | Is the customs and excise agency effective? | |||||||
| 62a: In practice, the customs and excise agency has a professional, full-time staff. | ||||||||
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Comments: References: Interview with Gabriel Rufyiri, president of the Observatory for Fight Against Corruption and Economic Embezzlements, July 24, 2007, in Bujumbura. Interview with a member of the budgetary commission in the National Assembly.
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| 62b: In practice, the customs and excise agency receives regular funding. | ||||||||
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Comments: References: Interview with Gabriel Rufyiri, president of the Observatory for Fight Against Corruption and Economic Embezzlements, July 24, 2007, in Bujumbura. Interview with a member of the budgetary commission in the National Assembly.
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| 63 | 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? | ||||||||
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Comments: References: Interview with Gabriel Rufyiri, president of the Observatory for Fight Against Corruption and Economic Embezzlements, July 24, 2007, in Bujumbura. Interview with a member of the budgetary commission in the National Assembly.
Peer Review Comments: The economy as a whole suffers greatly because some politically connected or people with the means to corrupt don't pay and their goods are cheaper than those of people who do pay.
Peer Review Comments: The customs system is notoriously corrupt, and this is well documented.
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