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2007 Assessment

Italy: Integrity Indicators Scorecard

Italy: 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?	75
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: Decree 300 of July 30, 1999, art. 57; www.agenziaentrate.it

Is the tax collection agency effective?

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

Score:

100

Comments: The Agency has a central seat, 19 regional departments, two provincial departments and 386 local offices.

References: [ LINK ]

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

Score:

100

Comments: See the 2006 balance.

References: [ LINK ]

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

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

Score:

100

Comments: Tax evasion is a serious problem in Italy. Although there are no clear figures, the opportunities for professionals (from lawyers to building contractors, from hydraulics to dentists) to evade are very high.

References: [ LINK ]; [ LINK ]

Peer Review Comments: Tax burden is the main political issue in Italy. In particular, the so-called "northern question" ("questione settentrionale"), concerning frequent complaints from the most productive and rich part of Italy (such as Lombardy and Veneto) about excessive taxation represents an important threat to the government's stability. This anti-tax feeling and a perceived mismatch between taxation and services provided by the state causes widespread fiscal evasion.

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: Decree 300 of July 30, 1999, art. 57; www.agenziadogane.it

Is the customs and excise agency effective?

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

Score:

100

Comments: In 2005, Agenzia delle Dogane had around 10,000 professional staff, 25.6 percent below the number foreseen in the law (more than 13,000), thus reducing the capacity of the agency.

References: Report by Agenzia delle Entrate: I risultati più significativi della Agenzia delle Dogane [ LINK ]

Peer Review Comments: Due to a very long borderline, smuggling of goods is very easy. A greater number of professionals would be helpful.

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

Score:

100

Comments: The agency has a regular source of funding, the state, but in the past years the amount has been reduced according to general cuts in the state balance, and not because of political considerations.

References: Report by Agenzia delle Entrate: I risultati più significativi della Agenzia delle Dogane [ LINK ]

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: The agency acts in a fair way, there have been no complaints of discrimination.

References: Report by Agenzia delle Entrate: I risultati più significativi della Agenzia delle Dogane [ LINK ]