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