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.

Table of Content :

Introduction 7
What are bribery and corruption? 9
The role of the tax administration in combating bribery and corruption 13
The role of tax examiners and tax auditors 15
Indicators of possible bribery or corruption 19
Indicators concerning the taxpayers external and internal risk environment 21
Indicators concerning the taxpayers transactions 27
Indicators concerning payments and money flows 37
Indicators concerning the outcomes of the taxpayers transactions 45
Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption 51
Annex A. List of useful websites and resources 55
Annex B. Information to be included in a referral of suspicions of possible bribery or corruption 57
Annex C. Indicators of possible bribery or corruption 59