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2008 Assessment

Lithuania: Integrity Indicators Scorecard

Lithuania : Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
61	Is there a national tax collection agency?	100
62	Is the tax collection agency effective?	88
63	Are tax laws enforced uniformly and without discrimination?	75
64	Is there a national customs and excise agency?	100
65	Is the customs and excise agency effective?	75
66	Are customs and excise laws enforced uniformly and without discrimination?	75

Indicator and sub-Indicator Details

Is there a national tax collection agency?

61: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: State Tax Inspectorate

Law on Tax Administration (Article 15): [ LINK ]

Is the tax collection agency effective?

62a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments:

References: Darius Kuolys, director, Civil Society Institute (Vilnius, Sept. 19, 2008)

Mindaugas Lankauskas, acting head of Legal System Research Department, Law Institute, (Vilnius, Sept. 2, 2008)

Egle Kavoliunaite, head of Legal System Research Department, Law Institute (Vilnius, Sept. 1, 2008)

62b: In practice, the tax agency receives regular funding.

Score:

100

Comments:

References: Darius Kuolys, director, Civil Society Institute (Vilnius, Sept. 19, 2008)

Mindaugas Lankauskas, acting head of Legal System Research Department, Law Institute, (Vilnius, Sept. 2, 2008)

Are tax laws enforced uniformly and without discrimination?

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

Score:

100

Comments:

References: Mindaugas Lankauskas, acting head of Legal System Research Department, Law Institute, (Vilnius, Sept. 2, 2008)

Henrikas Mickevicius, Human Rights Monitoring Institute (Vilnius, Sept. 22, 2008)

Is there a national customs and excise agency?

64: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: Customs Department

Law on Customs (Muitines istatymas) (Article 9 and 15): [ LINK ]

Is the customs and excise agency effective?

65a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments: Some appointments of the highest rank officials are clearly politically motivated.

References: Darius Kuolys, director, Civil Society Institute (Vilnius, Sept. 19, 2008)

Egle Kavoliunaite, head of Legal System Research Department, Law Institute (Vilnius, Sept. 1, 2008)

65b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: Darius Kuolys, director, Civil Society Institute (Vilnius, Sept. 19, 2008)

Mindaugas Lankauskas, acting head of Legal System Research Department, Law Institute, (Vilnius, Sept. 2, 2008)

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

Comments:

References: Mindaugas Lankauskas, acting head of Legal System Research Department, Law Institute, (Vilnius, Sept. 2, 2008)

Henrikas Mickevicius, Human Rights Monitoring Institute (Vilnius, Sept. 22, 2008)