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Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations

Ms. Dora BenedekMartin GroteGrace JacksonMaksym MarkevychChristophe WaerzeggersMr. Christophe J WaerzeggersLydia SofronaMs. Lydia E Sofrona

出版	International Monetary Fund, 2022-04-06
主題	Business & Economics / Exports & ImportsBusiness & Economics / Public FinanceBusiness & Economics / Taxation / GeneralBusiness & Economics / International / TaxationSocial Science / Criminology
ISBN	9798400206184
URL	http://books.google.com.hk/books?id=ff9rEAAAQBAJ&hl=&source=gbs_api
EBook	SAMPLE

註釋

This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.