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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors [electronic resource] /...

Bribery and Corruption Awareness Handbook for Tax Exami...

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors [electronic resource] /...

https://devfeature-collection.sl.nsw.gov.au/record/74VK3565vX43

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors [electronic resource] / Organisation for Economic Co-operation and Development

About this item

Full title

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors [electronic resource] / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2013.

Alternative title

BOOK

Date

2013.

Record Identifier

74VK3565vX43

MMS ID

991023948085702626

Language

English

Formats

Physical Description

Physical content

1 online resource (67 p.)

Content type

text

Media type

computer

Carrier type

online resource

Contents

Preface -- Introduction -- Indicators concerning the taxpayer's external and internal risk environment -- The role of tax examiners and tax auditors -- Indicators of possible bribery or corruption -- The role of the tax administration in combating bribery and corruption -- Indicators concerning the...

Publication information

Publisher

Paris : OECD Publishing, 2013.

Date Published

2013.

Subjects

Subjects and topics

More information

Scope and Contents

Summary

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.

Alternative Titles

Full title

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors [electronic resource] / Organisation for Economic Co-operation and Development

Variant title

BOOK

Notes

General note

Description based upon print version of record.

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK3565vX43

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK3565vX43

Other Identifiers

ISBN

92-64-20537-3

DDC

341.367

MMS ID

991023948085702626

How to access this item