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180415 ||| eng |
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|a 9789264205376
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|a Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Handbuch "Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
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| 246 |
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1 |
|a Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm
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| 246 |
2 |
1 |
|a Manual de Sensibilização dos Inspetores Tributários para o Fenómeno da Corrupção
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| 246 |
2 |
1 |
|a Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors (Greek version)
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| 246 |
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1 |
|a Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
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| 246 |
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|a Indicatoren van corruptie en omkoping, Handboek voor medewerkers van de Belastingdienst
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| 260 |
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|a Paris
|b OECD Publishing
|c 2013
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| 300 |
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|a 66 p.
|c 16 x 23cm
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|a Preface -- Indicators concerning the taxpayer's external and internal risk environment -- The role of tax examiners and tax auditors -- Indicators concerning the outcome of the taxpayer's transactions -- What are bribery and corruption? -- List of useful websites and resources -- Indicators of possible bribery or corruption -- Indicators concerning payments and money flows -- Introduction -- Indicators of possible bribery or corruption -- The role of the tax administration in combating bribery and corruption -- Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption -- Information to be included in a referral of suspicions of possible bribery or corruption -- Indicators concerning the taxpayer's transactions
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| 653 |
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|a Finance and Investment
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| 653 |
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|a Governance
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| 653 |
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|a Taxation
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a /10.1787/9789264205376-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264205376-en
|x Verlag
|3 Volltext
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|a 336
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|a 320
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|a 330
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|a This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits
|