Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating            Tax Crime and Corruption

World Bank; OECD

Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

This joint report by the World Bank and OECD identifies building blocks for more effective co-operation and is the first comprehensive global study of its kind. The content of the report is based on responses from 67 countries to a survey, which examined the organizational structure for investigating and prosecuting tax crime and corruption, as well as models for, and the experience of, inter-agency co-operation in fighting these crimes. The report found that further efforts are warranted to improve interagency cooperation, as only 55 percent of the surveyed countries require corruption investigators to report suspected tax crimes. And when it comes to information-sharing, even fewer countries mandate it — just 44 percent. The report presents a variety of lessons for overcoming barriers to cooperation and modalities through which cooperation can be effectuated.

Saved in:

Bibliographic Details
Main Authors:	World Bank, OECD
Format:	Working Paper biblioteca
Language:	English
Published:	Paris: Organisation for Economic Co-operation and Development, and the World Bank 2018-10-19
Subjects:	TAX CRIME, CORRUPTION, INSTITUTIONAL COOPERATION, INVESTIGATION, INFORMATION SHARING, TAX COMPLIANCE, TAX EVASION, ILLICIT FINANCIAL FLOWS, MONEY LAUNDERING, LAW ENFORCEMENT, INCOME AND ASSET DISCLOSURE, TASK FORCES, ANTICORRUPTION,
Online Access:	http://documents.worldbank.org/curated/en/461181540209894462/Improving-Co-operation-between-Tax-Authorities-and-Anti-Corruption-Authorities-in-Combating-Tax-Crime-and-Corruption https://hdl.handle.net/10986/30911
Tags:	Add Tag No Tags, Be the first to tag this record!

id	dig-okr-1098630911
record_format	koha
spelling	dig-okr-10986309112024-08-07T19:17:51Z Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption World Bank OECD TAX CRIME CORRUPTION INSTITUTIONAL COOPERATION INVESTIGATION INFORMATION SHARING TAX COMPLIANCE TAX EVASION ILLICIT FINANCIAL FLOWS MONEY LAUNDERING LAW ENFORCEMENT INCOME AND ASSET DISCLOSURE TASK FORCES ANTICORRUPTION This joint report by the World Bank and OECD identifies building blocks for more effective co-operation and is the first comprehensive global study of its kind. The content of the report is based on responses from 67 countries to a survey, which examined the organizational structure for investigating and prosecuting tax crime and corruption, as well as models for, and the experience of, inter-agency co-operation in fighting these crimes. The report found that further efforts are warranted to improve interagency cooperation, as only 55 percent of the surveyed countries require corruption investigators to report suspected tax crimes. And when it comes to information-sharing, even fewer countries mandate it — just 44 percent. The report presents a variety of lessons for overcoming barriers to cooperation and modalities through which cooperation can be effectuated. 2018-11-28T17:58:45Z 2018-11-28T17:58:45Z 2018-10-19 Working Paper Document de travail Documento de trabajo http://documents.worldbank.org/curated/en/461181540209894462/Improving-Co-operation-between-Tax-Authorities-and-Anti-Corruption-Authorities-in-Combating-Tax-Crime-and-Corruption https://hdl.handle.net/10986/30911 English CC BY-NC-SA 3.0 IGO http://creativecommons.org/licenses/by-nc-sa/3.0/igo OECD and the World Bank application/pdf text/plain Paris: Organisation for Economic Co-operation and Development, and the World Bank
institution	Banco Mundial
collection	DSpace
country	Estados Unidos
countrycode	US
component	Bibliográfico
access	En linea
databasecode	dig-okr
tag	biblioteca
region	America del Norte
libraryname	Biblioteca del Banco Mundial
language	English
topic	TAX CRIME CORRUPTION INSTITUTIONAL COOPERATION INVESTIGATION INFORMATION SHARING TAX COMPLIANCE TAX EVASION ILLICIT FINANCIAL FLOWS MONEY LAUNDERING LAW ENFORCEMENT INCOME AND ASSET DISCLOSURE TASK FORCES ANTICORRUPTION TAX CRIME CORRUPTION INSTITUTIONAL COOPERATION INVESTIGATION INFORMATION SHARING TAX COMPLIANCE TAX EVASION ILLICIT FINANCIAL FLOWS MONEY LAUNDERING LAW ENFORCEMENT INCOME AND ASSET DISCLOSURE TASK FORCES ANTICORRUPTION
spellingShingle	TAX CRIME CORRUPTION INSTITUTIONAL COOPERATION INVESTIGATION INFORMATION SHARING TAX COMPLIANCE TAX EVASION ILLICIT FINANCIAL FLOWS MONEY LAUNDERING LAW ENFORCEMENT INCOME AND ASSET DISCLOSURE TASK FORCES ANTICORRUPTION TAX CRIME CORRUPTION INSTITUTIONAL COOPERATION INVESTIGATION INFORMATION SHARING TAX COMPLIANCE TAX EVASION ILLICIT FINANCIAL FLOWS MONEY LAUNDERING LAW ENFORCEMENT INCOME AND ASSET DISCLOSURE TASK FORCES ANTICORRUPTION World Bank OECD Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
description	This joint report by the World Bank and OECD identifies building blocks for more effective co-operation and is the first comprehensive global study of its kind. The content of the report is based on responses from 67 countries to a survey, which examined the organizational structure for investigating and prosecuting tax crime and corruption, as well as models for, and the experience of, inter-agency co-operation in fighting these crimes. The report found that further efforts are warranted to improve interagency cooperation, as only 55 percent of the surveyed countries require corruption investigators to report suspected tax crimes. And when it comes to information-sharing, even fewer countries mandate it — just 44 percent. The report presents a variety of lessons for overcoming barriers to cooperation and modalities through which cooperation can be effectuated.
format	Working Paper
topic_facet	TAX CRIME CORRUPTION INSTITUTIONAL COOPERATION INVESTIGATION INFORMATION SHARING TAX COMPLIANCE TAX EVASION ILLICIT FINANCIAL FLOWS MONEY LAUNDERING LAW ENFORCEMENT INCOME AND ASSET DISCLOSURE TASK FORCES ANTICORRUPTION
author	World Bank OECD
author_facet	World Bank OECD
author_sort	World Bank
title	Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
title_short	Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
title_full	Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
title_fullStr	Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
title_full_unstemmed	Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
title_sort	improving co-operation between tax authorities and anti-corruption authorities in combating tax crime and corruption
publisher	Paris: Organisation for Economic Co-operation and Development, and the World Bank
publishDate	2018-10-19
url	http://documents.worldbank.org/curated/en/461181540209894462/Improving-Co-operation-between-Tax-Authorities-and-Anti-Corruption-Authorities-in-Combating-Tax-Crime-and-Corruption https://hdl.handle.net/10986/30911
work_keys_str_mv	AT worldbank improvingcooperationbetweentaxauthoritiesandanticorruptionauthoritiesincombatingtaxcrimeandcorruption AT oecd improvingcooperationbetweentaxauthoritiesandanticorruptionauthoritiesincombatingtaxcrimeandcorruption
_version_	1807159252271235072

Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

Similar Items

Resource Map