Indicator
Compliance assessment and risk management
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| The economy conducts regular surveys that measure taxpayers’ satisfaction with available services. | ||||||
| The tax audit unit/division is regularly monitored, and this monitoring has led to reforms in the administration. | ||||||
| A legal framework exists that protects the rights of the taxpayers in tax compliance rulings. | ||||||
| The economy has a large taxpayers’ unit to oversee the largest taxpayers. | ||||||
| The tax audit unit will apply different types of audits, depending on taxpayer characteristics. | ||||||
| The tax administration uses a risk-based audit selection system. | ||||||
| There is a designated tax audit unit or division. | ||||||
| Tax audits are carried out by a specific tax audit division. |
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.