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Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations

This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a progra...

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Bibliographic Details
Main Author: Benedek, Dora
Other Authors: Grote, Martin, Jackson, Grace, Markevych, Maksym
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2022
Series:Technical Notes and Manuals
Subjects:
International Taxation
Revenue Administration
Investments, Foreign
Tax Evasion And Avoidance
Public Finance & Taxation
Monetary Economics
Taxes
Flat Tax
External Position
Long-term Capital Movements
Crime
Exports And Imports
International Economics
National Government Expenditures And Related Policies: General
Foreign Assets
Expenditure
Illegal Behavior And The Enforcement Of Law
Tax Evasion
Criminology
Taxation, Subsidies, And Revenue: General
Money Laundering
Expenditures, Public
Tax Administration And Procedure
Anti-money Laundering And Combating The Financing Of Terrorism (aml/cft)
Corporate Crime; White-collar Crime
Taxation
Public Finance
Income Tax
International Investment
Tax Administration Core Functions
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale
Physical Description:38 pages
ISBN:9798400206184

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