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  1. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
  2. Chapters
  3. Indicators of possible bribery or corruption
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Chapters
Preface
Introduction
What are bribery and corruption?
The role of the tax administration in combating bribery and corruption
The role of tax examiners and tax auditors
Indicators of possible bribery or corruption
Indicators concerning the taxpayer's external and internal risk environment
Indicators concerning the taxpayer's transactions
Indicators concerning payments and money flows
Indicators concerning the outcome of the taxpayer's transactions
Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption
List of useful websites and resources
Information to be included in a referral of suspicions of possible bribery or corruption

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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

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Que sont les pots-de-vin et la corruption ?

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Indicateurs de pots-de-vin et de corruption éventuels

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Indicators of possible bribery or corruption

Content Provider OECD iLibrary
Organization OECD
Abstract Tax examiners and auditors need to be aware of the indicators of possible bribery or corruption to ensure they can be taken into account when planning an examination, and can be recognised when they are present. This chapter categorises the main indicators of possible bribery or corruption that may arise during the compliance risk analysis process for selecting the cases, during the examination of a tax return, the planning of a tax audit and during the audit itself.
Page Count 2
Starting Page 19
Ending Page 20
Language English
Publisher OECD Publishing
Publisher Date 2013-11-07
Access Restriction Open
Subject Keyword Finance and Investment Governance Taxation
Content Type Text
Resource Type Chapter
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