Global Integrity Report

The Global Integrity Report (report.globalintegrity.org)

Serbia Home

Timeline

Notebook

Integrity Scorecard

2009 Assessment

Serbia: Integrity Indicators Scorecard

Serbia : 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?	75
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

In law, is there a national tax collection agency?

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

Score:

YES

Comments: Tax Administration (Poreska uprava) [ LINK ]

References: Law on Tax Procedure and Tax Administration (Official Gazette RS n° 80/02, 70/03, 55/04, 61/05, 20/09).

Is the tax collection agency effective?

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

Score:

100

Comments:

References: IMF, Republic of Serbia: Report on Observance of Standards and Codes-Fiscal Transparency Module, IMF Country Report N° 09/144, May 14, 2009.

Commission of the European Communities, Serbia 2008 Progress Report, accompanying the Communication from the Commission to the European Parliament and the Council, Enlargement Strategy and Main Challenges 2008-2009, Brussels, 05.11.2008.

Ljiljana Petrovic, Director of the Citizen Action Center Integras, Pozarevac, Serbia (Sept. 10, 2009, Pozarevac).

Peer Review Comments: The 2009 Commission report is rather positive:

"The administrative capacity of the Serbian tax administration has improved as a result of training and education. At the beginning of 2009 about 500 out of its 6,800 employees were on various training courses. The tax administration also needs to recruit more staff with the qualifications sought, especially in the IT sector."

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

Score:

100

Comments:

References: IMF, Republic of Serbia: Report on Observance of Standards and Codes-Fiscal Transparency Module, IMF Country Report N° 09/144, May 14, 2009.

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

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

Score:

100

Comments: IMF notes: "The tax and customs administrations are not given legal protection from political interference."

References: IMF, Republic of Serbia: Report on Observance of Standards and Codes-Fiscal Transparency Module, IMF Country Report N° 09/144, May 14, 2009.

Ljiljana Petrovic, Director of the Citizen Action Center "Integras", Pozarevac, Serbia (Sept. 10, 2009, Pozarevac).

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

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

Score:

YES

Comments: Customs Administration (Uprava carina) [ LINK ]

References: Law on Customs ("Official Gazette RS" n° n°73/2003). [ 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:

References: IMF, Republic of Serbia: Report on Observance of Standards and Codes-Fiscal Transparency Module, IMF Country Report N° 09/144, May 14, 2009.

Ljiljana Petrovic, Director of the Citizen Action Center Integras, Pozarevac, Serbia (Sept. 10, 2009, Pozarevac).

Peer Review Comments: The 2009 Progress Report is rather positive:

"The administrative capacity of the Serbian customs administration has been further strengthened by stepping up training activities. The World Customs Organisation's (WCO) elearning Programme has been incorporated into the regular customs training curriculum. As a result, post-clearance controls have been strengthened. Implementation of the Code of Conduct led to initiation of a high number of disciplinary procedures based on internal controls (27 cases concerning 73 customs staff)."

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

Score:

100

Comments:

References: IMF, Republic of Serbia: Report on Observance of Standards and Codes-Fiscal Transparency Module, IMF Country Report N° 09/144, May 14, 2009.

Ljiljana Petrovic, Director of the Citizen Action Center Integras, Pozarevac, Serbia (Sept. 10, 2009, Pozarevac).

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?

Score:

100

Comments: The tax and custom administration should be legally protected from political direction, according to IMF.

References: IMF, Republic of Serbia: Report on Observance of Standards and Codes-Fiscal Transparency Module, IMF Country Report N° 09/144, May 14, 2009.

Ljiljana Petrovic, Director of the Citizen Action Center Integras, Pozarevac, Serbia (Sept. 10, 2009, Pozarevac).