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Montenegro

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Each year SIGMA produces assessment reports as a contribution to the EC's annual reports on EU candidate countries and potential candidates, as well as to its programming of technical assistance. These reports assess progress made in public administration reform by our beneficiary countries. The report for Montenegro analyses and takes stock of progress achieved by this country in 2014, with an aim to also provide inputs into its reform agenda. It focuses on public finance management and public procurement.
As a continuation of the 2013 SIGMA assessments and as part of a longer-term programme of work, SIGMA has identified country priorities for public administration reform (PAR) for Montenegro. Priorities cover the overall PAR needs of the country, including areas which were not covered by the assessments. Priorities in areas outside the scope of SIGMA assessments are based on other analytical sources and SIGMA’s practical experience of working with the country. SIGMA proposes priority 2020 targets for the countries, sub-targets when needed, and sequenced priority activities in 1-2, 3-5 and 5+ year time perspectives.
Each year SIGMA produces assessment reports as a contribution to the EC’s annual reports on EU candidate countries and potential candidates, as well as to its programming of technical assistance. These reports assess progress made in public administration reform by our beneficiary countries. The report for Montenegro analyses and takes stock of progress achieved by this country in 2013, with an aim to also provide inputs into its reform agenda. It focuses on policy making and co-ordination, co-ordination, implementation and priorities of public administration reform, human resource management in the public sector, and function of the Ombudsman.
Each year SIGMA produces assessment reports as a contribution to the EC’s annual reports on EU candidate countries and potential candidates, as well as to its programming of technical assistance. These reports assess progress made in public administration reform by our beneficiary countries. The report for Montenegro analyses and takes stock of progress achieved by this country in 2012, with an aim to also provide inputs into its reform agenda. It focuses on civil service and administrative law, integrity, public expenditure management and control, public procurement, and policy making and co-ordination.

Montenegro has 43 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

French

First reporting fiscal year: Commencing on or after 1 January 2024

Montenegro has 43 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

French

Montenegro has implemented a domestic legal and administrative framework for CbC reporting and a review of this will be included in the next peer review report.

Montenegro has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

French

Montenegro has 43 tax agreements in force, as reported in its response to the Peer Review questionnaire.

French

Montenegro has made some improvements in the institutional, regulatory and operational environment for SMEs since 2012, although SMEs still face challenges resulting from an uneven economic recovery. Its technical standards are now largely harmonised with the EU acquis, business registration requirements have been further eased and e-government services have expanded. Tax payment procedures have further been simplified and made available electronically, with the double benefit of increasing tax compliance and curtailing informal economy activity. The government has also made considerable efforts to harmonise entrepreneurial learning across different national strategies. It has established an institutional infrastructure and financial instruments to promote innovation in SMEs. However, although the country has relatively well-developed microfinance products, access to finance continues to be a major constraint for SMEs. Montenegro should now consider further steps to enhance access to finance: among them to facilitate the establishment of a private credit bureau and initiatives to enhance financial literacy. The government should increase its efforts to provide horizontal and targeted business support services, particularly in the key areas of supporting SME access to foreign markets and providing financial and nonfinancial support for innovation. Montenegro might also consider integrating the entrepreneurship key competence into the curricula.

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