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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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Information to be included in a referral of suspicions of possible bribery or corruption

Set out below is a summary of the types of information that should be included in a referral to the appropriate law enforcement authority or public prosecutor of a tax examiner’s or auditor’s suspicions of possible bribery or corruption. To facilitate the referring of suspicions, a country may wish to develop a standard form including space for this and other relevant information.

English German, French

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