Tax and crime

Enhancing Inter-Agency Trust between Tax and other Financial Crime Authorities: Pilot Inter-Agency Trust Maturity Model and Trust Perception Survey


Tax Crime - Trust Maturity Model

Published 7 December 2023


Download the report (PDF)


This report includes two new pilot tools for enhancing inter-agency trust and whole-of-government approaches. These are the Inter-Agency Trust Maturity Model, which is a tool for jurisdictions to self-assess the level of maturity of their practices and processes for achieving and maintaining inter-agency trust, and the Inter-Agency Trust Perception Survey, which is intended to help tax and other financial crime authorities understand how they perceive each other and whether they need to work further to improve perceptions and trust. The Task Force on Tax and Crime Secretariat and the South African Revenue Service prepared this publication. In addition to being available to any jurisdiction to use as it sees fit, it will be used as part of the Tax Inspectors without Borders for Criminal Investigation programmes. Following the pilot, the maturity model and survey will be revised as appropriate and the publication will be updated.

A self-assessment record sheet (Annex B), a feedback form on the Inter-Agency Trust Maturity Model (Annex C) and a feedback form on the Trust Perception Survey (Annex D) are available in Word format. These forms can be completed and sent back to


News release


Further information

This report was published during the 6th OECD Forum on Tax and Crime, held in Rome, Italy, on 5-7 December 2023, which gathered the heads of tax crime investigation agencies from around the world, together with other key stakeholders in the fight against tax crime, senior representatives of other financial crime agencies, and regional and international organisations.


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