Délits et fiscalité


Le dialogue d'Oslo de l’OCDE, lancé par l’OCDE en 2011, préconise une approche pangouvernementale de la lutte contre la criminalité financière en encourageant la coopération interinstitutions et internationale. En savoir plus sur notre travail.


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Modèle de maturité en matière d'enquêtes sur les délits fiscaux

Le Modèle de maturité en matière d'enquêtes sur les délits fiscaux vise à assister les états à mieux repérer leur situation actuelle par rapport à la mise en œuvre des Dix principes mondiaux de l’OCDE, sur la base d'un ensemble d’indicateurs observables empiriquement.


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The OECD Task Force on Tax Crimes and Other Crimes (TFTC) supports global efforts to stamp out illicit financial flows through implementation of the “Oslo Dialogue”, a strategy launched in 2011 to promote ‘whole of government’ approaches to fighting tax crime and other financial crimes through standard setting, sharing of best practices, and capacity building.

Countries around the globe are facing a common threat posed by increasingly complex and innovative forms of financial crime. Tax evasion, fraud, corruption, money laundering, and other financial crimes threaten the strategic, political, and economic interests of all countries and undermine public trust in government and the financial system. Combatting these closely related crimes requires financial transparency, robust legal and institutional frameworks, and effective co-operation between tax administrations and other law enforcement authorities.

Underpinned by the OECD’s Ten Global Principles for Fighting Tax Crime, the TFTC delivers a range of practical tools, guidance, training, and other capacity building initiatives that provide critical support to jurisdictions in their fight against tax and other financial crimes both domestically and internationally.


United Nations Office on Drugs and Crime estimate criminal proceeds from all illicit activities represent around
3.6% of global GDP or USD 2.1 trillion


Capacity building activities



Contact the OECD Tax Crime Team

By e-mail: [email protected]
On social media: @OECDtax (Twitter) & OECD Tax (LinkedIn)