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2007 Assessment

France: Integrity Indicators Scorecard

France: 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?	75
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	88
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	75

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: Tresor Public (Treasury), [ LINK ]

Is the tax collection agency effective?

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

Score:

100

Comments:

References: Direction Générale des Impôts, Rapport annuel de performance 2006, [ LINK ];

Direction Générale de la Comptabilité Publique, Rapport annuel de performance 2006

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

Score:

100

Comments:

References: Direction Générale des Impôts, Rapport annuel de performance 2006, [ LINK ];

Direction Générale de la Comptabilité Publique, Rapport annuel de performance 2006

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

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

Score:

100

Comments:

References: Alvaro Gil-Robles, Commissioner for Human Rights, Report on the effective Respect for Human Rights in France, February 2006, [ LINK ]; Direction Générale des Impôts, Rapport annuel de performance 2006, [ LINK ]

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: Administration des Douanes, Code des Douanes (Customs and Excise Code), [ 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: Syndicat National des Cadres des Douanes, La voix des cadres des douanes no 126, 2007, www.sncd.info/vdc126.html; CFDT Finances, Dépêche 07/030, Grâce aux Echos : la douane sait où elle va !, May 2007, [ LINK ];

La loi de finances pour 2007, [ LINK ]

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

Score:

100

Comments:

References: La loi de finances pour 2007, [ LINK ];

Syndicat National des Cadres des Douanes, La voix des cadres des douanes no 126, 2007, www.sncd.info/vdc126.html

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: Alvaro Gil-Robles, commissioner for Human Rights, Report on The Effective Respect for Human Rights in France, February 2006, [ LINK ]; Commission Nationale de Déontologie de la Sécurité, Rapport Annuel 2006, [ LINK ]