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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

Published on November 07, 2013

Also available in: German, Greek, French, Latvian, Dutch, Portuguese

book

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.

TABLE OF CONTENTS

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
Annexes3 chapters available
List of useful websites and resources
Information to be included in a referral of suspicions of possible bribery or corruption
Indicators of possible bribery or corruption
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Previous version

Publication date:
9 December 2009
Pages: 39

OECD Bribery Awareness Handbook for Tax Examiners (2009 version) 

The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes. The OECD Bribery Awareness Handbook for Tax Examiners is now available in 18 languages.

To mark the 10th anniversary of the entry into force of the OECD Anti-Bribery Convention, the 2009 edition includes the Recommendation on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions.

The recommendation requires countries to explicitly prohibit the tax deductibility of bribes to foreign public officials and promotes enhanced co-operation between tax authorities and law enforcement agencies both at home and abroad to counter corruption.

 

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