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.
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List of useful websites and resources
When looking for further information on bribery and corruption, tax examiners and auditors should look first to their own agency’s guidance. The resources below may provide useful additional background information, but do not replace domestic legislation or regulation.
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