Publication: Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
Cebreiro Gomez, Ana
Ndubai, Joy Waruguru
Soto, Yara Esquivel
Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement officials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes.
“Brun, Jean-Pierre; Cebreiro Gomez, Ana; Julien, Rita; Waruguru, Joy; Ndubai, Joy Waruguru; Owens, Jeffrey; Siddhesh, Rao; Soto, Yara Esquivel. 2022. Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes. © Washington, DC: World Bank. http://openknowledge.worldbank.org/handle/10986/37608 License: CC BY 3.0 IGO.”