Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
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
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2013
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Table of Contents:
- 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