Published: 22 October 2018
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Countries around the globe are facing a common threat posed by increasingly complex and innovative forms of financial crime. While viewed as distinct crimes, tax crime and corruption are intrinsically linked, as criminals fail to report income derived from corrupt activities for tax purposes or over-report in an attempt to launder the proceeds of corruption. More broadly, where corruption is prevalent in society, this can foster tax evasion. Consequently, tax authorities and anti-corruption authorities can be key allies in the fight against financial crime and must work in tandem to effectively prevent, detect, and enforce these crimes.
Drawing on the experiences of 67 countries, this study focuses on the legal, strategic, operational, and cultural aspects of co-operation between tax authorities and anti-corruption authorities. The report will enable countries to review and evaluate their own approaches for co-operation on matters relating to tax and corruption, and identify opportunities for improvements based on practices that have proved successful elsewhere.
The report was prepared jointly by the OECD and World Bank and will be used to support ongoing capacity building work carried out by both organisations.