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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The role of the tax administration in combating bribery and corruption
Tax administrations have an important role to play in combating bribery and corruption. In the course of their activities tax examiners and auditors are in a very strong position to identify indicators of possible bribery or corruption, and the tax administration has a responsibility to exercise its duties and powers to assist other government agencies in fighting these crimes. The tax administration assists the fight against bribery and corruption in two main ways.
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