Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
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.
- Click to access:
-
Click to download PDF - 4.80MBPDF
Preface
In today’s interconnected world, corruption’s damaging effects spread throughout the global economy and society far beyond where the corrupt act is committed. In order to effectively fight corruption – both at home and internationally – transparency, accountability and integrity in the public and private sectors are necessary. The OECD has been a global leader in the fight against corruption for 15 years since the adoption of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. Our multidisciplinary approach addresses corruption in business, taxation, development aid, and governance in member countries and beyond as part of its mission to build a stronger, cleaner and fairer world economy.
- Click to access:
-
Click to download PDF - 695.01KBPDF