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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

image of 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.

English French, Greek, German, Portuguese, Dutch, All

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Indicators concerning the outcome of the taxpayer's transactions

As discussed in previous chapters, tax examiners and auditors should be aware of anything in a taxpayer’s risk environment, their transactions and their payments and money flows that indicate an increased risk of bribery or corruption. Tax examiners and auditors should also be aware of any indicators that bribery or corruption may have already taken place.

English German, French

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