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2007 Assessment

Malawi: Integrity Indicators Scorecard

Malawi: 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?	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: Malawi Revenue Authority Act 1998, Section 3

Is the tax collection agency effective?

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

Score:

100

Comments:

References: 1) Malawi Revenue Authority "Pay Taxes, Build Your Nation" [ LINK ] mra.html

2) Richard Tambulasi, lecturer and head of the department of political and administrative studies, University of Malawi

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

Score:

100

Comments:

References: 1) Happy Kayuni, lecturer, Political and Administrative Studies Department, University of Malawi, Sept. 11, 2007, Zomba

2) Malawi Revenue Authority "Pay Taxes, Build Your Nation" [ 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: 1) Happy Kayuni, lecturer, Political and Administrative Studies Department, University of Malawi, Sept. 11, 2007, Zomba

2) Bright Kumwenda, reporter, Nation newspaper, Sept. 11, 2007, Blantyre

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

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

Score:

YES

Comments: Customs and taxes are dealt with by one agency: MRA.

References: Malawi Revenue Authority Act 1998, Section 3

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: 1) Happy Kayuni, lecturer, Political and Administrative Studies Department, University of Malawi, Sept. 11, 2007, Zomba

2) Malawi Revenue Authority "Pay Taxes, Build Your Nation" [ LINK ]

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

Score:

100

Comments:

References: 1) Happy Kayuni, lecturer, Political and Administrative Studies Department, University of Malawi, Sept. 11, 2007, Zomba

2) Malawi Revenue Authority "Pay Taxes, Build Your Nation" [ 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: 1) Happy Kayuni, lecturer, Department of Political and Administrative Studies, University of Malawi, Sept. 11, 2007, Zomba

2) Bright Kumwenda, reporter, Nation newspaper, Sept. 11, 2007, Blantyre