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2007 Assessment

Lebanon: Integrity Indicators Scorecard

Lebanon: 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?	63
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?	100
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: [ LINK ]

Is the tax collection agency effective?

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

Score:

100

Comments: The agency is supported by municipalities for the collection of municipality tax.

References: "Guide to Lebanon Tax Law Research", MOF: Beirut, October 2004

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

Score:

100

Comments:

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:

References: [ LINK ]

[ 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: [ 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: [ LINK ]

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

Score:

100

Comments:

References: [ 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:

References: [ LINK ]

Peer Review Comments: reports of collusion importers-customs, bribery abound for exceptions etc