29-September-2017
English
This report looks at the impact on the shadow economy of changes in ways of working and business models, the growth of the digital economy and the emergence of new technologies. It sets out a number of examples of effective actions being taken by tax administrations utilising technology, behavioural insights and new sources of data.
13-June-2017
English
This initiative, supported by the G7 Bari Declaration (May 2017), aims to provide demand-driven training addressing the specific needs of African countries and building on Africa-wide experiences and best practices in tackling illicit financial flows.
31-March-2017
English
Cost effective technology solutions are already available for tax authorities to implement, and which prevent and detect these types of tax evasion and tax fraud. This report draws on the experience of 21 countries in this area, including several developing countries, and highlights their key successes in using these technology tools.
13-October-2016
English
This OECD expert workshop will bring together experts to assess available data and methodologies to calculate both Total Factor Productivity and Environmentally Adjusted Total Factor Productivity for the aggregate agricultural sector.
17-September-2015
English
This report uses survey data to analyse the levels of co-operation between the authorities combatting serious financial crimes such as tax crimes, bribery corruption, money laundering and terrorism financing. More specifically, it assesses various models for the sharing of Suspicious Transaction Reports by the Financial Intelligence Unit with the tax administration, both for criminal and civil purposes.
1-October-2014
English
This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.
7-November-2013
English
This report looks at the issue of tax crime in the fisheries sector, including frauds over taxes on profit and earnings, customs duties, VAT and social security, with examples from real cases.
7-November-2013
English
This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
7-November-2013
English
28-May-2013
English, PDF, 3,144kb
Electronic Sales Suppression: A threat to tax revenues (German)