| Macedonia (FYROM): Integrity Scorecard Report > Sub-Category: Taxes and Customs | ||
| Indicators | Score | |
| 61 | In law, is there a national tax collection agency? | 100 |
| 62 | Is the tax collection agency effective? | 100 |
| 63 | In practice, are tax laws enforced uniformly and without discrimination? | 100 |
| 64 | In law, is there a national customs and excise agency? | 100 |
| 65 | Is the customs and excise agency effective? | 100 |
| 66 | In practice, are customs and excise laws enforced uniformly and without discrimination? | 75 |
Indicator and sub-Indicator Details
| 61 | In law, is there a national tax collection agency? | |||||||
| 61: In law, is there a national tax collection agency? | ||||||||
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Comments: References: The Law for the Public Revenue Office, 2005.
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| 62 | Is the tax collection agency effective? | |||||||
| 62a: In practice, the tax collection agency has a professional, full-time staff. | ||||||||
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Comments: References: Interview with Milica Srdanovik, Economic Reform Program Coordinator in FOSI-Macedonia, Sept. 07, 2009, Skopje. Annual Report of the Public Revenue Office for 2008, Ministry of Finance, Skopje, 2009 available at: [ LINK ]
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| 62b: In practice, the tax agency receives regular funding. | ||||||||
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Comments: References: Interview with Milica Srdanovik, Economic Reform Program Coordinator in FOSI-Macedonia, Sept. 07, 2009, Skopje. Annual Report of the Public Revenue Office for 2008, Ministry of Finance, Skopje, 2009 available at [ LINK ]
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| 63 | In practice, are tax laws enforced uniformly and without discrimination? | |||||||
| 63: In practice, are tax laws enforced uniformly and without discrimination? | ||||||||
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Comments: References: Interview with Milica Srdanovik, Economic Reform Program Coordinator in FOSI-Macedonia, Sept. 07, 2009, Skopje. Annual Report of the Public Revenue Office for 2008, Ministry of Finance, Skopje, 2009 available at [ LINK ]
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| 64 | In law, is there a national customs and excise agency? | |||||||
| 64: In law, is there a national customs and excise agency? | ||||||||
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Comments: References: The Law for State Customs Office, 2004.
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| 65 | Is the customs and excise agency effective? | |||||||
| 65a: In practice, the customs and excise agency has a professional, full-time staff. | ||||||||
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Comments: Especially in the last two years, the government was working on the professionalization of customs using the EU standards. References: Interview with Milica Srdanovik, Economic Reform Program Coordinator in FOSI-Macedonia, Sept. 07, 2009, Skopje. Website of the customs at www.customs.gov.mk
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| 65b: In practice, the customs and excise agency receives regular funding. | ||||||||
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Comments: References: Interview with Milica Srdanovik, Economic Reform Program Coordinator in FOSI-Macedonia, Sept. 07, 2009, Skopje. Website of the customs at www.customs.gov.mk
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| 66 | In practice, are customs and excise laws enforced uniformly and without discrimination? | |||||||
| 66: In practice, are customs and excise laws enforced uniformly and without discrimination? | ||||||||
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Comments: References: Interview with Milica Srdanovik, Economic Reform Program Coordinator in FOSI-Macedonia, Sept. 07, 2009, Skopje. Interview with Marija Risteska, MPA, Executive Director of the Center for Research and Policy Making, Aug. 25, 2009.
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