Indicator
Functions and organisation
Implemented
Not Implemented
Not Applicable
Level 0
Level 5
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| There is a single, unified entity that is responsible for overseeing national taxes (direct and indirect) and some tax administration functions. | ||||||
| The unified tax administration covers all taxes and is linked to the collection of SSCs. | ||||||
| The unified tax administration covers all core tax administration functions. | ||||||
| The tax administration is either based on a functions approach, a taxpayer approach, or a combination of the two. | ||||||
| An independent body regularly assesses the tax administration entity to ensure that there are unified tax administration functions. | ||||||
| Tax administration officials receive regular training | ||||||
| The tax administration is broadly accountable for its operations and subject to regular control and assessment. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.