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.

07 nov. 2013 66 pages Anglais Egalement disponible en : Français, Grec, Allemand, Portugais, Néerlandais, All

https://doi.org/10.1787/9789264205376-en 9789264205376 (PDF)

Auteur(s) : OCDE