| 61 |
Is there a national tax collection agency? |
| |
| |
61:
In law, is there a national tax collection agency?
|
| |
| Score: |
YES |
NO |
 |
|
| |
Comments: The Ministry of Finance performs this function in Georgia.
References: Tax Code of Georgia
|
| 62 |
Is the tax collection agency effective? |
| |
| |
62a:
In practice, the tax collection agency has a professional, full-time staff.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments: Tax administration and collection have improved dramatically during the last years. It is difficult to judge whether it is due to more professionalism of the staff or the political will.
References: There have been no reports on significant problems.
Peer Review Comments: Most of the media reports for the last two years regarding enforcement are positive. See World Bank and Freedom House reports on Georgia.
|
| |
62b:
In practice, the tax agency receives regular funding.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Regular and sufficient funding is provided. See Law on State Budget of Georgia
|
| 63 |
Are tax laws enforced uniformly and without discrimination? |
| |
| |
63:
In practice, are tax laws enforced uniformly and without discrimination?
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: No media reports or professional studies prove otherwise.
|
| 64 |
Is there a national customs and excise agency? |
| |
| |
64:
In law, is there a national customs and excise agency?
|
| |
| Score: |
YES |
NO |
|
|
| |
Comments: The Ministry of Finance and Customs agency fulfill this function in Georgia.
References: Tax Code of Georgia Customs Code of Georgia
|
| 65 |
Is the customs and excise agency effective? |
| |
| |
65a:
In practice, the customs and excise agency has a professional, full-time staff.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments: Ongoing reform of customs is a serious problem.
References: See annual speech of the president of Georgia to Parliament in 2007, where he identifies customs and issues related to the collection of customs dues as the major problem for the country.
|
| |
65b:
In practice, the customs and excise agency receives regular funding.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: No problems have been noticed. Regular and sufficient funding is provided. See Law on State Budget of Georgia
|
| 66 |
Are customs and excise laws enforced uniformly and without discrimination? |
| |
| |
66:
In practice, are customs and excise laws enforced uniformly and without discrimination?
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: There have been no reports of discrimination.
|
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