Délits et fiscalité

New OECD self-assessment tool to help jurisdictions tackle tax crimes


30/11/2020 – A new diagnostic tool will allow jurisdictions to self-assess their capabilities across a range of legal, strategic and operational areas to support their efforts to tackling tax crime effectively.


The Tax Crime Investigation Maturity Model sets out descriptions of capabilities and performance for tax crime investigation, allowing governments to identify where they are situated in relation to good practice across a number of levels of increasing maturity: Emerging, Progressing, Established, Aspirational.


By setting out indicators for each increasing level of maturity, the maturity model also charts out a path for future progress towards the most cutting-edge practices in tax crime investigation.


"The effective investigation of tax crime is crucial in safeguarding revenue, tackling corruption and terrorist financing, countering illicit financial flows as well as in maintaining public confidence and trust in the fairness of the tax system", commented Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration. "From the feedback received during the development and piloting of the new maturity model, we are confident that it will be a useful tool for both developed and developing countries", she added.


In addition to providing a framework for assessing and enhancing capability to combat tax crimes, the maturity model provides a mechanism for jurisdictions to track their progress in the implementation of the Ten Global Principles. The intention is that the model will also be a helpful tool for measuring the impact of capacity building interventions, including through the pilot programme on criminal tax investigation under the joint OECD/UNDP Tax Inspectors Without Borders initiative.



Media queries should be directed to Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 18 80), or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 25 98 92).


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