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 ex...
| Main Authors: | , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
Paris: Organisation for Economic Co-operation and Development, and the World Bank
2018
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| Subjects: | |
| 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 http://hdl.handle.net/10986/30911 |
| Summary: | 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. |
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