Topic Guide: Tax Administration

Bribery and corruption awareness handbook for tax examiners and tax auditors. OECD, 2013. http://www.oecd.org/tax/crime/...  

This handbook is targeted at tax inspectors, with the view of providing them with tools and indicators to detect possible bribery or other forms of corruption in the course of regular tax examinations and audits. Tax examiners and auditors can contribute to reducing corruption by identifying bribery and denying tax deduction for such illegal payments and by referring suspected other forms of corruption and economic crime to law enforcement agencies. The 2013 book is an update of a 2009 edition which is available in many languages.  

CleanGovBiz toolkit on tax administration. OECD, July 2012. http://www.oecd.org/cleangovbiz/toolkit/taxadministration.htm 

The OECD initiative, CleanGovBiz, supports governments, business and civil society to build integrity and fight corruption. It draws together existing anti-corruption tools, reinforces their implementation, improves coordination among relevant players and monitors progress towards integrity. CleanGovBiz does so for a range of sectors, including tax transparency, tax administration, PFM and many more. The full range of topics can be accessed here. The toolkit for tax administrations comprises of a priority checklist and an implementation guidance which is illustrated by a number of country case studies.  

Key steps to address corruption in tax and customs. Child, D., U4, 2008. http://www.u4.no/publications/key-steps-to-address-corruption-in-tax-and-customs/  

Based on experiences from a wide range of countries, this U4 Brief gives some examples of corrupt activities and outlines practical steps to minimise the problem. For staff of tax administrations and customs, opportunities for corruption and temptation to engage in it are numerous, including speeding up services, undervaluing cargo and helping with tax evasion. Mitigation measures proposed include appropriate staff management, training, operational procedures and internal investigations.        

CIAT promotion of ethics tool kit. http://www.ciat.org/biblioteca/opac_css/index.php?lvl=notice_display&id=2123  

CIAT works, among other objectives, to promote mutual cooperation programmes between the tax administrations of its member states to prevent and combat all forms of fraud, tax evasion and facilitate voluntary compliance. To this end, CIAT provides a toolkit to promote ethics and integrity in tax administration. The toolkit consists of a declaration on the promotion of ethics in tax administration, the CIAT model code of conduct, a self-assessment guide for tax administration, and guidelines for the self-assessment of an ethics programme workshop in a tax administration.