Taxing crime: a whole-of-government approach to fighting corruption, money laundering, and tax crimes
Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxe...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Book |
| Language: | English |
| Published: |
Washington, DC
World Bank Group
[2022]
|
| In: | Year: 2022 |
| Online Access: |
Volltext (kostenfrei) Volltext (lizenzpflichtig) |
| Check availability: | HBZ Gateway |
| Keywords: | |
| Related Items: | Erscheint auch als:
1815848081 |
MARC
| LEADER | 00000cam a2200000 4500 | ||
|---|---|---|---|
| 001 | 1815763957 | ||
| 003 | DE-627 | ||
| 005 | 20240704225134.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220905s2022 xxu|||||o 00| ||eng c | ||
| 020 | |a 9781464818745 |9 978-1-4648-1874-5 | ||
| 035 | |a (DE-627)1815763957 | ||
| 035 | |a (DE-599)KEP081685920 | ||
| 035 | |a (OCoLC)1344522083 | ||
| 035 | |a (WORLDB)211873 | ||
| 035 | |a (EBP)081685920 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 044 | |c XD-US | ||
| 082 | 0 | |a 363.25963 |q SEPA | |
| 100 | 1 | |a Brun, Jean-Pierre |d 1962- |e VerfasserIn |0 (DE-588)1203172532 |0 (DE-627)1687993254 |4 aut | |
| 109 | |a Brun, Jean-Pierre 1962- | ||
| 245 | 1 | 0 | |a Taxing crime |b a whole-of-government approach to fighting corruption, money laundering, and tax crimes |c Jean-Pierre Brun, Ana Cebreiro Gomez, Rita Julien [und 4 weitere] |
| 264 | 1 | |a Washington, DC |b World Bank Group |c [2022] | |
| 300 | |a 1 Online-Ressource (xviii, 80 Seiten) | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a Stolen asset recovery initiative series | |
| 520 | |a Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement offi cials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. -- Chapter 1 provides an introduction. -- Chapter 2 presents strategic considerations for establishing information exchange channels between tax and criminal investigative agencies. -- Chapter 3 explains how to combine tax and financial crime prosecution as part of an interagency asset recovery strategy. -- Chapter 4 discusses approaches to developing interagency information exchange at the regional and international levels. -- Chapter 5 provides recommendations for future efforts to enhance the role of tax authorities in supporting efforts to combat money laundering and corruption, and the role of law enforcement authorities in the recovery of proceeds of tax crimes. -- The appendix contains case studies that illustrate effective interagency cooperation, including at the international level | ||
| 583 | 1 | |a Archivierung/Langzeitarchivierung gewährleistet |f SSG |x XA-DE-BW |2 pdager |5 DE-21 | |
| 650 | 4 | |a Fighting Corruption | |
| 650 | 4 | |a Money Laundering | |
| 650 | 4 | |a Reduce Corruption | |
| 650 | 4 | |a Stolen Asset | |
| 650 | 4 | |a Tax Crimes | |
| 650 | 4 | |a Taxes | |
| 700 | 1 | |a Cebreiro Gomez, Ana |e VerfasserIn |0 (DE-588)1280643145 |0 (DE-627)1834125200 |4 aut | |
| 700 | 1 | |a Julien, Rita |e VerfasserIn |0 (DE-588)1252256183 |0 (DE-627)1793383480 |4 aut | |
| 776 | 1 | |z 9781464808738 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Brun, Jean-Pierre, 1962 - |t Taxing crime |d Washington, DC : World Bank Group, 2022 |h xviii, 80 Seiten |w (DE-627)1815848081 |z 9781464818738 |
| 856 | 4 | 0 | |u https://doi.org/10.1596/978-1-4648-1873-8 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 856 | 4 | 0 | |u http://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-1873-8 |m X:WORLDB |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-110-WBL |b 2022 | ||
| 912 | |a ZDB-1-WBA | ||
| 935 | |a mkri | ||
| 951 | |a BO | ||
| ELC | |a 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4198729387 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1815763957 | ||
| LOK | |0 005 20221018123326 | ||
| LOK | |0 008 221018||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-21 |c DE-627 |d DE-21 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 689 |a s |a eBook-World-Bank-Nationallizenz-World-Bank-E-Library | ||
| LOK | |0 852 |a DE-21 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 85640 |u http://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-1873-8 |z Zugang für die Universität Tübingen | ||
| LOK | |0 912 |a ZDB-1-WBA | ||
| LOK | |0 935 |a nbok | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 427015036X | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1815763957 | ||
| LOK | |0 005 20230210121640 | ||
| LOK | |0 008 230210||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-Frei85 |c DE-627 |d DE-Frei85 | ||
| LOK | |0 852 |a DE-Frei85 | ||
| LOK | |0 852 1 |m p |9 00 | ||
| LOK | |0 938 |k p | ||
| OAS | |a 1 | ||
| ORI | |a WA-MARC-krimdok_oa001.raw | ||