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2007 Assessment

Georgia: Integrity Indicators Scorecard

Georgia: 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?	100
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?	100

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: Tax Department of the Ministry of Finances Tax Code of Georgia

Peer Review Comments: Tax and Customs Departments, as well as the financial police, were merged under the Revenue Office. See www.mof.ge.

Peer Review Comments: Recently, the taxation department, the customs department and the financial police were merged within one department.

Is the tax collection agency effective?

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

Score:

100

Comments:

References: There have been no media reports of serious problems.

Peer Review Comments: Since appointment procedures are not transparent (just like in any other public office), it would be difficult to assert that the staff is one hundred percent professional.

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

Score:

100

Comments:

References: Regular and sufficient funding is provided. See Budget Law of Georgia

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 might be still some problems with the collection but it is not due to the unfair treatment of any particular group, but more due to the enforcement gaps at certain territorial units. The system is under major reform, and positive results are significant. Budget incomes have increased five times.

References: Most media reports for the last two years regarding enforcement are positive. See World Bank most reecnt report on Georgia. See Freedom House report, Georgia, 2006 at: [ 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: There is a customs department of the Ministry of Finances of Georgia Tax Code of Georgia Customs Code of Georgia

Peer Review Comments: Tax and Customs Departments, as well as financial police, were merged under the Revenue Office.

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments: There is significant reform and significant progress.

References: There have been no media reports of major problems. See Freedom House report, Georgia, 2006: [ LINK ]

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

Score:

100

Comments:

References: Regular and sufficient funding is provided. See Budget Law of Georgia

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: There might be still some problems with the collection, but it is not due to the unfair treatment of any particular group, but more due to the enforcement gaps at certain territorial units. The system is under major reform, and positive results are significant. Budget incomes have increased five times.

References: Most media reports for the last two years are positive. See World Bank most rececnt report on Georgia. See Freedom House report, Georgia, 2006: [ LINK ]