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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.

Published on November 07, 2013Also available in: German, Greek, French, Latvian, Dutch, Portuguese

TABLE OF CONTENTS

Preface
Introduction
What are bribery and corruption?
The role of the tax administration in combating bribery and corruption
The role of tax examiners and tax auditors
Indicators of possible bribery or corruption
Indicators concerning the taxpayer's external and internal risk environment
Indicators concerning the taxpayer's transactions
Indicators concerning payments and money flows
Indicators concerning the outcome of the taxpayer's transactions
Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption
Annexes3 chapters available
List of useful websites and resources
Information to be included in a referral of suspicions of possible bribery or corruption
Indicators of possible bribery or corruption
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Key learnings

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Tax examiners and auditors can reduce the negative impact of bribery and corruption by denying a tax deduction for bribes and other payments associated with these crimes, and taxing any proceeds from the crime, in accordance with domestic tax legislation.
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To deter taxpayers from participating in bribery and corruption, tax examiners and auditors should refer suspicions of possible bribery and corruption to the appropriate law enforcement authority or public prosecutor, for investigation and possible prosecution.
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Jurisdictions should use this Handbook as a reference tool to guide tax examiners and auditors on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and tax audits.