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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 of possible bribery or corruption

Tax examiners and auditors need to be aware of the indicators of possible bribery or corruption to ensure they can be taken into account when planning an examination, and can be recognised when they are present. This chapter categorises the main indicators of possible bribery or corruption that may arise during the compliance risk analysis process for selecting the cases, during the examination of a tax return, the planning of a tax audit and during the audit itself.

English German, French

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