Taxing Crime

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dc.contributor.authorBrun, Jean-Pierre
dc.contributor.authorJulien, Rita
dc.contributor.authorWaruguru, Joy
dc.contributor.authorNdubai, Joy Waruguru
dc.contributor.authorOwens, Jeffrey
dc.contributor.authorSiddhesh, Rao
dc.contributor.authorSoto, Yara Esquivel
dc.date.accessioned2022-11-15T09:36:15Z
dc.date.available2022-11-15T09:36:15Z
dc.date.issued2022
dc.description.abstractTaxing 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.en_US
dc.identifier.isbn978-1-4648-1873-8
dc.identifier.urihttp://hdl.handle.net/10986/37608
dc.language.isoenen_US
dc.publisherWashington, DC: World Banken_US
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectFighting Corruptionen_US
dc.subjectReduction of corruptionen_US
dc.subjectGovernanceen_US
dc.subjectStar initiativeen_US
dc.subjectTax crimesen_US
dc.subjectMoney launderingen_US
dc.subjectAsset recoveryen_US
dc.subjectStolen asseten_US
dc.titleTaxing Crimeen_US
dc.title.alternativeA Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimesen_US
dc.typeBooken_US

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