Taxing Crime
Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxe...
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| Autores principales: | , , , , , , , |
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| Formato: | En linea |
| Publicado: |
Washington, DC: World Bank
2022
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| Materias: | |
| Acceso en línea: | https://hdl.handle.net/10986/37608 https://doi.org/10.1596/978-1-4648-1873-8 |
| _version_ | 1866367877855051776 |
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| author | Cebreiro Gomez, Ana Brun, Jean-Pierre Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel |
| author_facet | Cebreiro Gomez, Ana Brun, Jean-Pierre Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel |
| author_sort | Cebreiro Gomez, Ana |
| collection | Colección Libros - Series (activas) |
| description | Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels.
This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement officials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. |
| format | Online Book |
| id | wb-10986-37608 |
| institution | Banco Mundial |
| publishDate | 2022 |
| publisher | Washington, DC: World Bank |
| record_format | dspace |
| spelling | wb-10986-376082025-04-15T11:23:32Z Taxing Crime A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes Cebreiro Gomez, Ana Brun, Jean-Pierre Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement officials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. 2022-06-28T18:18:23Z 2022-06-28T18:18:23Z 2022 Book Livre Libro 978-1-4648-1873-8 https://hdl.handle.net/10986/37608 https://doi.org/10.1596/978-1-4648-1873-8 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank application/pdf Washington, DC: World Bank |
| spellingShingle | FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET Cebreiro Gomez, Ana Brun, Jean-Pierre Julien, Rita Waruguru, Joy Ndubai, Joy Waruguru Owens, Jeffrey Siddhesh, Rao Soto, Yara Esquivel Taxing Crime |
| title | Taxing Crime |
| title_full | Taxing Crime |
| title_fullStr | Taxing Crime |
| title_full_unstemmed | Taxing Crime |
| title_short | Taxing Crime |
| title_sort | taxing crime |
| topic | FIGHTING CORRUPTION REDUCTION OF CORRUPTION GOVERNANCE STAR INITIATIVE TAX CRIMES MONEY LAUNDERING ASSET RECOVERY STOLEN ASSET |
| url | https://hdl.handle.net/10986/37608 https://doi.org/10.1596/978-1-4648-1873-8 |
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