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.
This report describes the current position in 48 countries with respect to the law and practice of domestic inter-agency co-operation in fighting tax crimes and other financial crimes. It outlines the roles of agencies in different countries, legal gateways to enable these agencies to share information and other models for co-operation.
This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
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.
English, PDF, 3,144kb
Electronic Sales Suppression: A threat to tax revenues (German)
English, PDF, 3,570kb
Electronic Sales Suppression - A threat to tax revenues - Russian
English, PDF, 3,065kb
Electronic Sales Suppression - A threat to tax revenues
This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered and shows how such methods can be detected by tax auditors and investigators.
English, PDF, 2,531kb
Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version
Financial crimes, including corruption, tax fraud and money laundering, are a threat to all countries, both developing and developed. The sums are vast. Estimates have put total proceeds from all illicit activities at 3.6% of global GDP.