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Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations / Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Christophe Waerzeggers, Lydia Sofrona.
- Format:
- Book
- Government document
- Author/Creator:
- Benedek, Dora.
- Series:
- Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/002
- Technical Notes and Manuals
- Language:
- English
- Subjects (All):
- Tax revenue estimating.
- Physical Description:
- 1 online resource (38 pages) : illustrations.
- Other Title:
- Voluntary Disclosure Programs
- Place of Publication:
- Washington, D.C. : International Monetary Fund, 2022.
- Summary:
- This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.
- Contents:
- Voluntary Disclosure Programs - Design, Principles, and Implementation Considerations.
- Notes:
- Includes bibliographical references.
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 9798400206290
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