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| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | Dans le monde entier, les vérificateurs fiscaux sont des spécialistes aux compétences et à la formation pointues qui examinent, dans le cadre de leurs activités habituelles, les affaires financières, les transactions et la comptabilité de millions de particuliers, sociétés et autres contribuables. Ils ignorent cependant parfois quels sont les indicateurs courants d’une éventuelle corruption et quel est le rôle qu’ils ont à jouer pour notifier leurs soupçons à l’autorité répressive ou au ministère public compétents lorsqu’ils ont décelé la présence éventuelle d’un acte de corruption. Il est également bon de leur rappeler que les pots-devin et autres versements de corruption n’ouvrent droit à aucune déduction fiscale et que le produit de la corruption constitue bien souvent un revenu ou un bénéfice imposable en vertu du droit national. Le présent Manuel a pour objectif de sensibiliser les vérificateurs fiscaux aux problèmes posés par la corruption et n’a pas vocation à se substituer aux législations, règles ou procédures applicables dans leur pays, qu’ils doivent respecter en toutes circonstances dans l’exercice de leurs fonctions. Ainsi, lorsqu’ils veillent à faire correctement appliquer le droit fiscal de leur pays, les vérificateurs doivent avoir conscience du rôle qu’ils jouent dans la détection de la corruption et donc être attentifs aux indicateurs laissant entrevoir de telles pratiques. |
| Page Count | 4 |
| Starting Page | 17 |
| Ending Page | 20 |
| Language | French |
| Publisher | OECD Publishing |
| Publisher Date | 2013-11-07 |
| Access Restriction | Open |
| Subject Keyword | Finance and Investment Governance Taxation |
| Content Type | Text |
| Resource Type | Chapter |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
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| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
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| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
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