Indicator
Independence and transparency
Implemented
Not Implemented
Not Applicable
Level 0
Level 5
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| There is legislation in place that gives the tax authority a distinct legal status with clearly defined legal responsibilities and duties. | ||||||
| The tax authority’s operational budget is either independent of annual budgeting processes or is derived from a fixed share of tax revenues. | ||||||
| There are whistle blower protections in place to protect staff. | ||||||
| There is a regular assessment of the independence of the tax administration and its procedures. | ||||||
| There is a fully implemented independent management board of the tax administration. | ||||||
| Plans for establishing the independent management board of the tax authority have been approved by the government |
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.