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

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dc.contributor.authorWorld Bank
dc.contributor.authorOECD
dc.date.accessioned2018-11-28T17:58:45Z
dc.date.available2018-11-28T17:58:45Z
dc.date.issued2018-10-19
dc.description.abstractThis 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/461181540209894462/Improving-Co-operation-between-Tax-Authorities-and-Anti-Corruption-Authorities-in-Combating-Tax-Crime-and-Corruption
dc.identifier.doi10.1596/30911
dc.identifier.urihttps://hdl.handle.net/10986/30911
dc.languageEnglish
dc.publisherParis: Organisation for Economic Co-operation and Development, and the World Bank
dc.rightsCC BY-NC-SA 3.0 IGO
dc.rights.holderOECD and the World Bank
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/3.0/igo
dc.subjectTAX CRIME
dc.subjectCORRUPTION
dc.subjectINSTITUTIONAL COOPERATION
dc.subjectINVESTIGATION
dc.subjectINFORMATION SHARING
dc.subjectTAX COMPLIANCE
dc.subjectTAX EVASION
dc.subjectILLICIT FINANCIAL FLOWS
dc.subjectMONEY LAUNDERING
dc.subjectLAW ENFORCEMENT
dc.subjectINCOME AND ASSET DISCLOSURE
dc.subjectTASK FORCES
dc.subjectANTICORRUPTION
dc.titleImproving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruptionen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleImproving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption
okr.date.disclosure2018-10-22
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/461181540209894462/Improving-Co-operation-between-Tax-Authorities-and-Anti-Corruption-Authorities-in-Combating-Tax-Crime-and-Corruption
okr.guid461181540209894462
okr.identifier.doi10.1596/30911
okr.identifier.externaldocumentum090224b0864d211d_1_0
okr.identifier.internaldocumentum30531690
okr.identifier.report131110
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/461181540209894462/pdf/131110-2018-10-19-OECD-World-Bank-Improving-Co-operation-between-Tax-Authorities-and-Anti-Corurption-Authorities-in-Combating-Tax-Crime-and-Corruption.pdfen
okr.topicPublic Sector Development::Public Sector Corruption/Anticorruption Measures
okr.topicGovernance::Governance and the Financial Sector
okr.topicLaw and Development::Corruption & Anticorruption Law
okr.topicLaw and Development::Law Enforcement Systems
okr.topicLaw and Development::Tax Law
okr.topicPrivate Sector Development::Corporate Governance and Corruption
okr.topicSocial Development::Crime and Society
okr.unitDevelopment Research Group (DECRG)
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