| Romania: 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? | 100 |
| 66 | Are customs and excise laws enforced uniformly and without discrimination? | 75 |
Indicator and sub-Indicator Details
| 61 | Is there a national tax collection agency? | |||||||
| 61: In law, is there a national tax collection agency? | ||||||||
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Comments: References: National Agency for Fiscal Administration (ANAF) Government Decision 495/2007 [ LINK ]
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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: - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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| 62b: In practice, the tax agency receives regular funding. | ||||||||
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Comments: References: - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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| 63 | 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: - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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| 64 | 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: National Customs Authority [ LINK ] - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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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: Customs is one of the most sensitive areas of EU policy, so before a country becomes a member the national customs system must be fully staffed and budgeted, and it must function reasonably well, being subject of regular peer-reviews and inspections from the Commission. References: - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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| 65b: In practice, the customs and excise agency receives regular funding. | ||||||||
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Comments: References: - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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| 66 | 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: Corruption remains a concern even after the EU accession, even though the customs system is relatively well-staffed and endowed with resources. References: - Dorin Mantescu, director in the Ministry of Finance, Aug. 12, 2008, Bucharest - Ionut Popescu, senator, columnist and former minister of Finance, Aug. 12, 2008, Bucharest
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