Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes

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 taxe...

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Main Authors:	Brun, Jean-Pierre, Cebreiro Gomez, Ana, Julien, Rita, Waruguru, Joy, Ndubai, Joy Waruguru, Owens, Jeffrey, Siddhesh, Rao, Soto, Yara Esquivel
Format:	Book
Published:	Washington, DC: World Bank 2022
Subjects:	FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET
Online Access:	http://hdl.handle.net/10986/37608

id	okr-10986-37608
recordtype	oai_dc
spelling	okr-10986-376082022-06-29T05:10:38Z Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes Brun, Jean-Pierre Cebreiro Gomez, Ana Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET 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. 2022-06-28T18:18:23Z 2022-06-28T18:18:23Z 2022 Book 978-1-4648-1873-8 http://hdl.handle.net/10986/37608 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Book
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
topic	FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET
spellingShingle	FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET Brun, Jean-Pierre Cebreiro Gomez, Ana Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
description	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.
format	Book
author	Brun, Jean-Pierre Cebreiro Gomez, Ana Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel
author_facet	Brun, Jean-Pierre Cebreiro Gomez, Ana Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel
author_sort	Brun, Jean-Pierre
title	Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
title_short	Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
title_full	Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
title_fullStr	Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
title_full_unstemmed	Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes
title_sort	taxing crime : a whole-of-government approach to fighting corruption, money laundering, and tax crimes
publisher	Washington, DC: World Bank
publishDate	2022
url	http://hdl.handle.net/10986/37608
_version_	1764487530223239168

Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes

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