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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors / Organisation for Economic Co-operation and Development..
- Format:
- Book
- Government document
- Author/Creator:
- Organisation for Economic Co-operation and Development
- Language:
- English
- Subjects (All):
- Finance and Investment.
- Governance.
- Taxation.
- Physical Description:
- 1 online resource.
- Place of Publication:
- Paris : OECD Publishing, 2013.
- Summary:
- 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.
- Contents:
- Preface
- Introduction
- Indicators concerning the taxpayer's external and internal risk environment
- The role of tax examiners and tax auditors
- Indicators of possible bribery or corruption
- The role of the tax administration in combating bribery and corruption
- Indicators concerning the outcome of the taxpayer's transactions
- Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption
- What are bribery and corruption?
- List of useful websites and resources
- Information to be included in a referral of suspicions of possible bribery or corruption
- Indicators concerning the taxpayer's transactions
- Indicators concerning payments and money flows.
- Notes:
- Title from title screen (viewed May 1, 2017).
- ISBN:
- 9789264205376
- Access Restriction:
- Restricted for use by site license.
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