| Ecuador: 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? | 100 |
| 63 | Are tax laws enforced uniformly and without discrimination? | 50 |
| 64 | Is there a national customs and excise agency? | 100 |
| 65 | Is the customs and excise agency effective? | 50 |
| 66 | Are customs and excise laws enforced uniformly and without discrimination? | 25 |
Indicator and sub-Indicator Details
| 61 | Is there a national tax collection agency? | |||||||
| 61: In law, is there a national tax collection agency? | ||||||||
|
||||||||
|
Comments: References: Ley de Creación del Servicio de Rentas Internas
|
||||||||
| 62 | Is the tax collection agency effective? | |||||||
| 62a: In practice, the tax collection agency has a professional, full-time staff. | ||||||||
|
||||||||
|
Comments: References: Tributos y Corrupción , Nicanor Merchán, Diario el Mercurio, 6 de enero de 2008 [ LINK ] SRI destapa paraíso de la corrupción tributaria en el sector privado ecuatoriano , Ecuador Inmediato, 9 de Octubre 2007 [ LINK ]
|
||||||||
| 62b: In practice, the tax agency receives regular funding. | ||||||||
|
||||||||
|
Comments: References: Tributos y Corrupción , Nicanor Merchán, Diario el Mercurio, 6 de enero de 2008 [ LINK ] SRI destapa paraíso de la corrupción tributaria en el sector privado ecuatoriano , Ecuador Inmediato, 9 de Octubre 2007 [ LINK ]
|
||||||||
| 63 | Are tax laws enforced uniformly and without discrimination? | |||||||
| 63: In practice, are tax laws enforced uniformly and without discrimination? | ||||||||
|
||||||||
|
Comments: References: Tributos y Corrupción , Nicanor Merchán, Diario el Mercurio, 6 de enero de 2008 [ LINK ] SRI destapa paraíso de la corrupción tributaria en el sector privado ecuatoriano , Ecuador Inmediato, 9 de Octubre 2007 [ LINK ]
|
||||||||
| 64 | Is there a national customs and excise agency? | |||||||
| 64: In law, is there a national customs and excise agency? | ||||||||
|
||||||||
|
Comments: References: Ley Orgánica de Aduanas Título III de los Órganos de la Administración Aduanera Capítulo II de la Corporación Aduanera Ecuatoriana
|
||||||||
| 65 | Is the customs and excise agency effective? | |||||||
| 65a: In practice, the customs and excise agency has a professional, full-time staff. | ||||||||
|
||||||||
|
Comments: References: Tributos y Corrupción , Nicanor Merchán, Diario el Mercurio, 6 de enero de 2008 [ LINK ]¬icias=2008-01-06 SRI destapa paraíso de la corrupción tributaria en el sector privado ecuatoriano , Ecuador Inmediato, 9 de Octubre 2007 [ LINK ]
|
||||||||
| 65b: In practice, the customs and excise agency receives regular funding. | ||||||||
|
||||||||
|
Comments: References: Tributos y Corrupción , Nicanor Merchán, Diario el Mercurio, 6 de enero de 2008 [ LINK ]¬icias=2008-01-06 SRI destapa paraíso de la corrupción tributaria en el sector privado ecuatoriano , Ecuador Inmediato, 9 de Octubre 2007 [ LINK ]
|
||||||||
| 66 | Are customs and excise laws enforced uniformly and without discrimination? | |||||||
| 66: In practice, are customs and excise laws enforced uniformly and without discrimination? | ||||||||
|
||||||||
|
Comments: References: Tributos y Corrupción , Nicanor Merchán, Diario el Mercurio, 6 de enero de 2008 [ LINK ]¬icias=2008-01-06 SRI destapa paraíso de la corrupción tributaria en el sector privado ecuatoriano , Ecuador Inmediato, 9 de Octubre 2007 [ LINK ]
|
||||||||
Global Integrity uses a