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Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations / Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Christophe Waerzeggers, Lydia Sofrona.
Author
Benedek, Dora
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Format
Book
Language
English
Published/Created
Washington, D.C. : International Monetary Fund, 2022.
Description
1 online resource (38 pages) : illustrations.
Details
Subject(s)
Tax revenue estimating
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Related name
Grote, Martin
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Jackson, Grace
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Markevych, Maksym
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Sofrona, Lydia
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Waerzeggers, Christophe
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Series
Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/002
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Technical Notes and Manuals
Summary note
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.
Bibliographic references
Includes bibliographical references.
Source of description
Description based on publisher supplied metadata and other sources.
Contents
Voluntary Disclosure Programs - Design, Principles, and Implementation Considerations.
Other title(s)
Voluntary Disclosure Programs
ISBN
979-84-00-20629-0
Doi
10.5089/9798400206184.005
Statement on responsible collection description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage.
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