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...

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

id	okr-10986-30911
recordtype	oai_dc
spelling	okr-10986-309112021-05-25T09:55:15Z 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 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 English CC BY-NC-SA 3.0 IGO http://creativecommons.org/licenses/by-nc-sa/3.0/igo OECD and the World Bank Paris: Organisation for Economic Co-operation and Development, and the World Bank Publications & Research Publications & Research :: Working Paper
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
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
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 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
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
url	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
_version_	1764473075022168064

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

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