Relevant bibliographies by topics / Tax fraud

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax fraud'

Author: Grafiati
Published: 4 June 2021
Last updated: 8 June 2024

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Journal articles on the topic "Tax fraud"

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Umanhonlen, Felix Ogbeiyulu, and Rebecca Imade Umanhonlen. "Deterrent tax fraud in nigeria: a causal factor and conceptual review." Journal of Management and Science 10, no. 4 (December 31, 2020): 29–39. http://dx.doi.org/10.26524/jms.10.8.

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Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.
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Azrina Mohd Yusof, Nor, and Ming Ling Lai. "An integrative model in predicting corporate tax fraud." Journal of Financial Crime 21, no. 4 (September 30, 2014): 424–32. http://dx.doi.org/10.1108/jfc-03-2013-0012.

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Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud. Practical implications – Practically, the proposed integrative model enables the government and tax authority to understand on why corporate managers engage in corporate tax fraud. It will also allow them to devise practical methods and strategies to prevent the corporate managers to engage in tax fraud. Originality/value – This study has merit that proposed an integrative model in predicting corporate tax fraud. Research on corporate tax fraud has been the subject of limited investigation; hence, this study contributes to the tax compliance literature by proposing an integrative model to study corporate tax fraud in a Malaysian tax setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud.
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Petrașcu, Daniela, Ioana Păcurariu, Bianca Cristina Ciocanea, and Cosmin Ioan Pițu. "Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance." Journal of Legal Studies 32, no. 6 (November 2, 2023): 163–80. http://dx.doi.org/10.2478/jles-2023-0019.

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Abstract Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic environment of each country in part. Regardless of the level of development of the country in which it manifests, the effects of the fiscal fraud are destructive, affecting both the state budget, as well as the financial resources of the offenders’ commercial partners. The fiscal fraud has negative effects over the economic market, and one of the consequences is the social inequality from the perspective of the abuse and the predisposition of certain taxable subjects to fraud. Certainly, the phenomenon remains unraveled, the financial schemes being extremely complex, and the fraud mechanisms are some of the most laborious ones and in a permanent improvement, while the evaders keep finding new means by way of which they illegally attract financial resources. The fight against tax evaders is a difficult one, mainly because of the sometimes “deliberate” legislative “loopholes”, but also because of their ingenuity, which is often “one step” ahead of those who fight against tax evasion.
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Hermansyah, Wawan. "TEKNIK MENGUNGKAP TAX FRAUD." Jurnal Ekonomi dan Bisnis Airlangga 27, no. 1 (April 28, 2017): 149. http://dx.doi.org/10.20473/jeba.v27i12017.149-182.

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Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1). Indirect technique use vertical analysis, horisontal analysis, and ratio analysis technique, and 2). Direct technique use physics test. The development of this issue can be a solution for tax fraud’s problem in Indonesia. Otherwise, the study is only concerned to find sales transactions without value added tax and sales transactions that only paid a part to treasury find.This study is qualitative research with the Source of research data are balance, income statement, and cash flows statement. The method of collecting data use participation of observation. And then analysis of research data use hermeneutics.These result indicate that vertical test analysis technique and horizontal analysis technique have significant percentage and ratio analysis techniques showed indications of fraud with score M > 5,24. Besides, based on the result of physical tests showed that PT. NN less deposit the tax obligatios and hasn’t paid value added tax to treasury fund.
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Mangoting, Yenni, Chaterine Aprilia Pangestu, Febby Melliani Tjan, and Jennifer Grace Evangelina. "TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH." Jurnal ASET (Akuntansi Riset) 13, no. 2 (December 30, 2021): 331–47. http://dx.doi.org/10.17509/jaset.v13i2.38880.

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This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.
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Brucker, William G., and James E. Rebele. "Something Was Rotten At Garden Fresh: Tax Evasion And Accounting Fraud At A Produce Wholesaler." Journal of Business Case Studies (JBCS) 10, no. 3 (July 1, 2014): 303. http://dx.doi.org/10.19030/jbcs.v10i3.8718.

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Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garden Fresh, adjusted accounting records to evade taxes. Changes in the produce industry were threatening Garden Freshs business, and the owner used funds generated from the tax-evasion fraud to support purchases from the companys buyers. In the end, the fraud and business could not be sustained, and Garden Fresh failed. An important learning objective of the case is to illustrate how journal entries can be used to conceal a fraud, and how understanding accounting is essential for uncovering some frauds. The Garden Fresh case has been used in an undergraduate auditing class, and assessment results indicate that the case is effective for meeting identified learning objectives. The case would also be appropriate for use in taxation, fraud examination, forensic accounting, and small business courses at both the undergraduate and graduate levels.
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Ettredge, Michael L., Lili Sun, Picheng Lee, and Asokan A. Anandarajan. "Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?" AUDITING: A Journal of Practice & Theory 27, no. 1 (May 1, 2008): 1–33. http://dx.doi.org/10.2308/aud.2008.27.1.1.

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The objective of this paper is to provide preliminary evidence whether SFAS No. 109 tax data might be useful in distinguishing between firms that do versus do not engage in earnings overstatement fraud (hereafter fraud). We examine the associations of various versions of deferred tax expense (DTE) variables and book income minus taxable income (BMT) variables with fraud, in the year of fraud onset and the year prior to fraud. The analysis is based upon a sample of 65 firms with positive pretax income, sanctioned by the Securities and Exchange Commission (SEC), in Accounting and Auditing Enforcement Releases (AAERs). A set of control firms are matched by asset size, two-digit SIC code, year, and nature of income (positive versus negative pretax income). We also perform analyses using a larger, nonmatched control sample. Our results indicate that, for firms with positive pretax income, DTE-based variables have strong incremental associations with fraud occurrence, beyond discretionary accruals and selected other explanatory variables, in the year of fraud onset. DTE-based variables have modest incremental power to explain future (next-year) fraud occurrence (but only when using matched samples). BMT-based variables generally lack explanatory power. In summary, this study provides new information about managers' tax reporting behavior in the presence of fraud, and suggests that DTE-based variables are likely to be useful in detecting fraud.
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Švecova, Ļubova. "TAX FRAUD PHENOME: QUALIFICATION DUE TO CRIMINAL LAW IN FIELD OF VAT." Administrative and Criminal Justice 3, no. 76 (September 30, 2016): 29. http://dx.doi.org/10.17770/acj.v3i76.2862.

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In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts’ compounds - fraud and tax evasion, the importance of the aspect of separating fictitious and real transactions during their classification, as well as addressed issues related to the offense ascertaining at the stage of its ending, in case of fraud with value added tax. There have been no previous investigations found on researching the phenomenon of tax fraud in Latvia through the prism of analysis of prevalence cause, types on manifestation of the phenomenon and ways of preventing and dealing with it. While researching the phenomenon of tax fraud, the author intends to examine the problem in greater details. The main conclusion, which relates to fraud with value added tax, is the fact that the Law system on Value Added Tax itself enables the unfair taxpayer to commit fraud. The lack of clear approach and criteria for the qualification of tax fraud has a negative impact on the effectiveness of preventing and dealing with this criminal act.
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Murorunkwere, Belle Fille, Origene Tuyishimire, Dominique Haughton, and Joseph Nzabanita. "Fraud Detection Using Neural Networks: A Case Study of Income Tax." Future Internet 14, no. 6 (May 31, 2022): 168. http://dx.doi.org/10.3390/fi14060168.

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Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many studies to deal with tax fraud. The goal of this study is to use Artificial Neural Networks to identify factors of tax fraud in income tax data. The results show that Artificial Neural Networks perform well in identifying tax fraud with an accuracy of 92%, a precision of 85%, a recall score of 99%, and an AUC-ROC of 95%. All businesses, either cross-border or domestic, the period of the business, small businesses, and corporate businesses, are among the factors identified by the model to be more relevant to income tax fraud detection. This study is consistent with the previous closely related work in terms of features related to tax fraud where it covered all tax types together using different machine learning models. To the best of our knowledge, this study is the first to use Artificial Neural Networks to detect income tax fraud in Rwanda by comparing different parameters such as layers, batch size, and epochs and choosing the optimal ones that give better accuracy than others. For this study, a simple model with no hidden layers, softsign activation function performs better. The evidence from this study will help auditors in understanding the factors that contribute to income tax fraud which will reduce the audit time and cost, as well as recover money foregone in income tax fraud.
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Irawan, Rahmat, and Syahril Djaddang. "KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (May 31, 2020): 199–208. http://dx.doi.org/10.34204/jiafe.v5i2.1888.

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This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.
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More sources

Dissertations / Theses on the topic "Tax fraud"

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Durán-Sindreu, Buxadé Antonio. "Tax Fraud and Tax Education in Spain." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118891.

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The main cause of tax fraud in Spain is, in author’s opinion, the educational deficits as individuals. Taxes are not to be just an obligation, he points, but contributing to a morefair society, convinced that requires, as in other areas, a thorough reform of the educationsystem and the recovery of traditional values that our society is suffering a deep crisis. In thissense, the author thinks we must link the estate fraud to educational and cultural deficitsthat Spain suffers, since the crisis of values is what underlies most cases of tax or offenses, ifpreferred, to conduct contrary to law or, without more, antisocial. In this context, the authorindicates it is essential also internalize the culture of spending, since everything is funded by our taxes.
El autor sostiene que la causa principal del fraude fiscal en España es el déficit educativo de las personas. Los impuestos no han de ser tan solo una obligación, señala, sino la contribución a una sociedad más justa, convencimiento que requiere, como en otros ámbitos, una profunda reforma del sistema educativo y la recuperación de los valores tradicionales de los que nuestra sociedad padece una crisis profunda. En este sentido, el autor apunta que se debe vincular las raíces del fraude a los déficit educativos y culturales que España padece, pues esta crisis de valores es la que subyace en la mayoría de los casos de delitos fiscales o, si se prefiere, de las conductas contrarias a derecho o, sin más, antisociales. En ese contexto, indica, es imprescindible interiorizar también la cultura del gasto, ya que todo se financia con nuestros impuestos.
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Hinostroza, Grijalva Clorinda Miriam, and Yucra Alicia Palomino. "Impacto de la auditoría forense como herramienta de apoyo para detectar y reducir el fraude financiero y tributario en las empresas de transporte de carga terrestre Lima, distrito de Ate, 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/652084.

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La presente investigación busca entender la importancia de la aplicación de la Auditoría Forense como herramienta de apoyo en empresas del sector transporte. Para tal fin se analizó conceptos, métodos y herramientas que son utilizados para la reducción del fraude financiero y tributario, además se revisaron los conceptos de Control, Fraude Financiero y Tributario del sector de transporte de carga terrestre. Para el plan de investigación, se plantea la hipótesis del Impacto de la Auditoría Forense como herramienta de apoyo, para detectar y reducir el fraude financiero y tributario en las empresas del sector transporte. Dicha hipótesis alternativa es rechazada con un 5% de significancia. En la metodología de investigación, se ejecutó un estudio de tipo documental, el cual fue llevado a cabo por entrevistas a tres expertos del tema. Para ello, se elaboró un cuestionario con el propósito de identificar si se tenía conocimiento sobre Auditoría Forense, y conocer sobre los procesos de control con los que cuentan las empresas del rubro. Como resultado de la aplicación del instrumento cualitativo y cuantitativo, se puede establecer que mediante la aplicación de la Auditoría Forense como herramienta de apoyo se logra detectar y prevenir fraudes. De esta forma, se demuestra que la Auditoría Forense brinda ventajas y que al implementarla como herramienta de apoyo se obtienen grandes resultados. Luego del respectivo análisis de interpretación de los resultados de dicha investigación, se puede concluir que la aplicación de la Auditoría Forense como herramienta de apoyo no reducirá los casos de robos y fraude intencionales: a mayor control en los procesos se disminuirá las posibilidades de cometer fraude y se incrementará un mayor control en las áreas más sensibles del rubro.
This research seeks to understand the importance of the application of Forensic Audit as a support tool in companies in the transport sector. For this purpose, concepts, methods and tools that are used for the reduction of financial and tax fraud were analyzed, and the concepts of Control, Financial and Tax Fraud of the land freight transport sector were also reviewed. For the research plan, the hypothesis of the Impact of Forensic Audit is presented as a support tool, to detect and reduce financial and tax fraud in companies in the transport sector. This alternative hypothesis is rejected with a 5% significance. In the research methodology, a documentary study was executed, which was carried out by interviews with three experts on the subject. For this, a questionnaire was prepared with the purpose of identifying if there was knowledge about Forensic Audit, and knowing about the control processes that the companies in the field have. As a result of the application of the qualitative and quantitative instrument, it can be established that through the application of Forensic Audit as a tool to support internal auditing, fraud can be detected and prevented. In this way, it is demonstrated that Forensic Audit offers advantages and that when implementing it as a support tool, great results are obtained. After the respective analysis of interpretation of the results of said investigation, it can be concluded that the application of Forensic Audit as a support tool will not reduce cases of intentional theft and fraud: greater control in the processes will reduce the chances of committing fraud and greater control will be increased in the most sensitive areas of the item.
Tesis
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Andersson, Helen, and Karolina Franzén. "Value Added Tax : the Right to Deduct in Case of Carousel Fraud." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1064.

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Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. In order to stop these trading arrangements and reduce the big amount of tax revenue which disappears every year, some Member States would like to deny traders involved in carousel frauds the right to deduct the input VAT.

It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel frauds. The ECJ has given judgements in three interest-ing cases dealing with the right to deduct in case of carousel fraud. In the Optigen case, it was established that taxable persons who do not know or have any reason to believe that they are involved in a carousel fraud cannot be denied the right to deduct the input VAT. In the FTI case, it was concluded that taxable persons in-volved in carousel frauds can be jointly and severally liable to pay the VAT to-gether with the person, actually liable to pay the VAT. A precondition for making a taxable person jointly and severally liable is that the taxable person has to be aware or should have been aware that the transaction made, was involved in such a scheme. If the taxable person did not know or had no reason to suspect this, he cannot be made jointly and severally liable. The ruling in the Kittel case confirms the Optigen judgement as well as concludes that when a taxable person is aware or should have been aware that he is involved in a carousel scheme, he is not enti-tled to deduct the input VAT. If this is the case, it is possible for the tax authori-ties in the different Member States to deny taxable persons this right as well as claim a refund.

These judgements clarify when the national tax authorities can deny a taxable per-son the right to deduct input VAT when the transactions are made in a chain of fraud. However, another problem occurred, it is up to the national courts to de-cide when a taxable person should be aware that he is involved in a carousel fraud. This decision shall be based upon objective factors, no guidelines or any other help as to what these objective factors should consist of have been published. This creates an interpretation gap for the national courts followed by the risk of having an outcome with different interpretations from the courts in the Member States.


Den avdragsrätt som beskattningsbara personer besitter utgör en oskiljaktig del av mervärdesskattesystemet och kan därför i princip inte inskränkas. Karusellhandel berövar medlemsstaterna på stora mängder skatteinkomster. Olika undersökning-ar visar att upp till 100 miljarder euro försvinner varje år till följd av karusellbe-drägerier. Vissa medlemsstater vill kunna neka avdragsrätt för beskattningsbara personer som är inblandade i olika typer av karusellhandel som ett försök att stoppa dessa arrangemang och för att minska de skatteintäkter som årligen förlo-ras.

Det finns olika åsikter om möjligheten att neka avdragsrätt för beskattningsbara personer involverade i karusellhandel. EG-domstolen har avkunnat domar i tre in-tressanta mål som rör avdragsrätten vid karusellhandel. I Optigen målet fastställ-des att beskattningsbara personer som inte vet eller har någon anledning att miss-tänka att de är inblandade i en karusellhandel inte kan bli nekade att dra av den in-gående mervärdesskatten. I FTI målet drogs slutsatsen att beskattningsbara per-soner involverade i karusellhandel kan bli solidariskt betalningsansvariga för sälja-rens mervärdesskatteskuld. Förutsättningen för att sådant ansvar skall kunna åläg-gas är att den beskattningsbara personen visste eller hade skälig anledning att misstänka att han var involverad i ett karusellbedrägeri. Däremot kan en beskatt-ningsbar person som inte visste eller hade skälig anledning att misstänka att han var inblandad i ett karusellbedrägeri inte åläggas solidariskt betalningsansvar. Do-men i Kittel målet bekräftar Optigen domen samtidigt som den fastställer att be-skattningsbara personer som medvetet eller som haft skälig anledning att misstän-ka att han är inblandad i ett karusellbedrägeri kan förlora avdragsrätten. Om så är fallet kan följaktligen de nationella skattemyndigheterna neka avdragsrätt för en beskattningsbar person samt kräva en återbetalning av redan utbetalad mervärdes-skatt.

Dessa domar klarlägger när de nationella skattemyndigheterna kan neka en be-skattningsbar person avdragsrätten när en transaktion är genomförd i samband med ett karusellbedrägeri. Ett annat problem uppstod dock eftersom det är upp till de nationella domstolarna att bestämma när en beskattningsbar person skall ha skälig anledning att misstänka att han är involverad i ett karusellbedrägeri. Detta beslut ska baseras på objektiva faktorer, det finns emellertid inga riktlinjer eller annan hjälp att ta till för att bestämma vad dessa objektiva faktorer skall vara. Det-ta skapar ett tolkningsproblem för de nationella domstolarna, vilket kan resultera i olika tolkningar mellan medlemsstaterna.

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Cook, Dee M. "Rich law, poor law : differential response to tax and supplementary benefit fraud." Thesis, Keele University, 1988. http://eprints.keele.ac.uk/3570/.

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People who (in relation to their personal taxation) defraud the Inland Revenue and people who (in relation to their supplementary benefit payments) defraud the Department of Health and Social Security are similarly engaged in economic crimes which result in loss to the public purse. These crimes provoke differential political, official, judicial and public responses. Differential response to tax and supplementary benefit fraud can neither be explained by reference to qualitative differences in the commission of the illegal acts involved, nor by the crude suggestion that differential regulation of tax and benefit fraud is nothing more than a conspiracy of the rich against the poor. Rather, such differential response derives from the different combinations of legal, economic, social and ideological histories of these two forms of fraud. In this thesis, analysis of these differential and combinatory histories centres on the material conditions and ideological discourses within which differential response is made possible. In addition the vocabularies of motive offered for both the commission and regulation of tax and supplementary benefit fraud are analysed. These analyses together reveal that differential and shifting material and ideological conditions create different opportunities and justifications for both tax and supplementary benefit fraud. At the same time they also enable policy makers continually to change the modes of regulation of both types of crime. The bulk of the thesis is aimed at demonstrating how and why knowledges about taxation and welfare are not immutable but are forever open to deconstruction and challenge.
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Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).

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Caussade, Thomas. "La stratégie fiscale de l'entreprise : entre optimisation et fraude." Thesis, Toulouse 1, 2017. http://www.theses.fr/2017TOU10009/document.

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Cette thèse a pour objet de voir en quoi la fiscalité est devenue à la fois un outil de gestion et de stratégie pour le développement des entreprises à tous les niveaux de leur existence juridique. Il s'agira de mettre cette affirmation en perspective avec les mécanismes mis en place par les Etats afin de lutter contre la fraude, l'évasion ou l'optimisation fiscale agressive, la fiscalité étant devenue un enjeu majeur de la politique économique des différents Etats notamment depuis la crise de 2008. Nos travaux s’intéresseront donc aux différents mécanismes utilisés par les entreprises afin de limiter leur charge fiscale et sur les solutions à envisager pour une meilleure gouvernance fiscale à la fois d'un point de vue législatif mais également de celui de la pratique des entreprises
Le résumé en anglais n'a pas été communiqué par l'auteur
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Bonnet, Delly. "La procédure de flagrance fiscale : entre incertitudes et déséquilibres." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1049.

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Présentée comme une nouvelle arme de lutte contre la fraude, la procédure de flagrance fiscale instaurée par la loi de finances rectificative pour 2007 et codifiée à l'article L. 16-0 BA du Livre des procédures fiscales (LPF) marque la rupture avec les moyens de traque jusqu'alors mis à la disposition de l'administration fiscale en ce qu'elle permet d'intervenir en amont de toute obligation déclarative pour garantir le recouvrement d'éventuelles créances de contrôle fiscal et sanctionner, dans le même temps, les contribuables déviants. Ce procédé original qui prétend remédier aux agissements de certaines entreprises dites « éphémères », créées dans un but frauduleux et amenées à disparaître promptement pour échapper à toute obligation déclarative, participe du phénomène de pénalisation du droit fiscal observé ces dernières années. Si le champ d'application du dispositif se veut strictement délimité par la loi, l'imprécision des textes laisse néanmoins subsister de nombreuses interrogations quant à la mise en œuvre et à l'efficacité de la procédure. L'absence d'autonomie du dispositif pourrait, notamment, soulever quelques difficultés dirimantes. D'autant que l'établissement du procès-verbal de flagrance autorise la prise de saisies conservatoires sans intervention préalable du juge judiciaire et entraîne pour le contribuable, outre l'application d'une amende, la perte de régimes de faveur et une extension des pouvoirs de contrôle de l'administration, prérogatives que les deux voies de recours spécifiquement créées pour permettre au contribuable de saisir a posteriori le juge du référé administratif ne sauraient suffire à contrebalancer
Introduced as a new weapon in the fight against tax fraud, the tax flagrancy procedure instituted by article 15 of the French amending finance law for 2007 and codified into article L. 16-0 BA in the French tax procedure code shows a break with the tracking means given until now to the tax administration's officers because it allows them to intervene before any declaratory obligation, to guarantee the recovery of possible debts arising from tax audit and to punish, in the same time, deviant taxpayers. This original process which claims to relieve the corrupt practice of some short-lived companies created for a fraudulent purpose and destined to disappear quickly, before any deadline requirements, participates in the criminalizing phenomenon of tax law observed in recent years. If the scope of procedure is strictly defined by law, the fact remains that the imprecise nature of the legislation leaves several interrogations about the implementation and effectiveness of the method. The procedure's lack of autonomy could raise some dissuasive difficulties. All the more so as the establishment of the flagrancy report involves, besides conservatory seizures without any court order, the loss of preferential treatments, an extension of powers of tax authorities and penalty tax. However both courses of action, specifically created by the legislator to entitle taxpayers to apply to an administrative summary proceeding judge after the event, are insufficient compensations
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Pinheiro, João Minas. "Cumprimento fiscal : fatores que influenciam o pedido de fatura com NIF." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/16299.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Tendo em conta que a fraude no IVA é generalizada e envolve importantes perdas de receita, existe uma crescente preocupação dos países em incentivar os contribuintes a pedir faturas. Este trabalho tem como objetivo averiguar quais os fatores determinantes do pedido de fatura com número de identificação fiscal (NIF) pelos contribuintes individuais. De forma a abordar esta questão foi elaborado e aplicado um questionário a contribuintes singulares sujeitos e não isentos de IRS. O questionário aborda várias questões como evasão e fraude fiscal, cumprimento fiscal, o e-fatura e os fatores determinantes no pedido de fatura com número de identificação fiscal (NIF), sendo a amostra constituída por 240 observações. Assistiu-se a uma diferença de médias estatisticamente significativa na componente do comodismo e no índice de influência positiva. Os dados mostram uma diminuição da concordância com a componente do comodismo no pedido de fatura à medida que os contribuintes envelhecem, bem como uma maior concordância com os fatores positivos que influenciam o pedido de fatura nos indivíduos com menos habilitações académicas. Com o intuito de se obter uma imagem representativa dos fatores subjacentes ao pedido de fatura em Portugal, seria interessante aplicar o questionário a uma amostra maior, podendo obter-se resultados mais consistentes.
Given that VAT fraud is widespread and involves substantial revenue losses, there is a growing concern in countries all around the world to encourage taxpayers to require invoices. The purpose of this paper is to assess the determining factors that influence the taxpayer's request for an invoice with a tax identification number (TIN). In order to address this issue, a questionnaire was prepared and applied to individual taxpayers subject to and not exempt from PIT. The questionnaire addresses several issues such as tax evasion and fraud, tax compliance, e-invoice and the determining factors in the request of an invoice with TIN, with the sample consisting of 240 observations. I observed a statistically significant difference of means on the positive factors index and on the comfort component. The data show a decrease in agreement with the comfort component in the invoice request as taxpayers age, as well as a greater concordance with the positive factors influencing the invoice request in individuals with less academic qualifications. In order to obtain a representative image of the factors underlying the invoice application in Portugal, it would be interesting to apply the questionnaire to a larger sample, which may lead to more consistent results.
info:eu-repo/semantics/publishedVersion
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Karlsson, Sandra. "Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15127.

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The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. The case concerns a Russian citizen who brought his girlfriend onto a Russian military base while being drunk. This action resulted in an administrative proceeding and a criminal proceeding. The Swedish and Norwegian tax systems concerning tax surcharge and tax fraud are very alike and both countries adapt a dual court system. The differences concerning the interpretation are found in four cases from 2009 and 2010, two from the Norwegian Supreme Court, one from the Swedish Supreme Administrative Court and one from the Swedish Supreme Court. Even though there are similarities in the argumentations in the cases there are also different approaches concerning how to interpret the principle. The Norwegian Supreme Court bases its judgements, especially in the second one after the Zolotukhin case, on the prerequisites established by the European Court of Human Rights and the purpose of the principle. The Swedish Supreme Court and the Swedish Supreme Administrative Court bases the judgements on previous case law and refers to the uncertain judicial area and affirms that there is room for interpretation for the national courts. Even though the argumentation in the judgements differ the national Supreme Courts reach the same answer to the question whether the tax systems are a breach of the ne bis in idem-principle. None of the courts finds that the national tax systems are an infringement of the ne bis in idem-principle.
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Laumonier, Alexandre. "La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales." Thesis, Bordeaux, 2017. http://www.theses.fr/2017BORD0762.

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Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux limites de leur pouvoir fiscal, pouvoir qui demeure intimement lié à leur compétence territoriale. Plus récemment, c'est la crise financière de 2007-2008 qui a attiré l'attention de l'opinion publique mondiale sur l'importance du phénomène de fraude et d'évasion fiscales internationales et le rôle essentiel qu’y tiennent les paradis fiscaux. Les outils juridiques conventionnels traditionnels à la disposition des Etats ont montré toutes leurs limites, et ce tant en matière de détection des situations à risque que d’échange d’informations ou d’assistance au recouvrement. S’est ainsi faite jour la nécessité, pour certains Etats, de relancer, sur le plan international, des actions de nature coopérative d’un nouveau type pour tenter d'endiguer les pertes budgétaires massives ainsi subies ou consenties. Ces actions, participant tant de la « soft law » que de la règle de droit, menées par l'OCDE comme par l'Union européenne, se concentrent sur deux aspects fondamentaux que sont, d'une part la transparence fiscale et, d'autre part, la lutte contre les pratiques d'érosion de la base imposable et de transfert des bénéfices vers des Etats ou territoires à fiscalité faible ou nulle. L'analyse de ces tentatives de réforme de la fiscalité internationale conduit à s'interroger non seulement sur la méthode utilisée ainsi que sur le contenu des réglementations qui en découlent, mais également sur les perspectives d'avenir de la lutte contre la fraude et l'évasion fiscales internationales. Face aux carences du « nationalisme fiscal », il convient donc de s'interroger sur la pertinence d'une mondialisation de l'impôt lui-même, et ce tant au niveau de la base imposable que des taux d’imposition
Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis has drawn the attention of the public opinion on the extent of international tax fraud and avoidance as well as on the key role tax heavens play in this frame. The traditional and conventional legal tools States can use have reached their limits in the field of detection of potential risky tax’s situations, exchange of information as well as collection assistance. Some States are willing to revive, on an worldwide level, the international tax cooperation, so as to curb massive budgetary losses they either undergo or consent to. These measures, which are based on « soft law » or on real right rules, are lead by the OECD and the European Union in order to face two main purposes. The first one deals with tax transparency whereas the second one tackles with base erosion and profit shifting towards States and territories with low or nil tax levels. The analysis of these attempts to amend international tax rules leads up to question about the used methods, the regulation’s content and their perspectives. While facing the lacks of « tax nationalism », it is necessary to wonder about the relevancy of globalising taxes themselves through both their basis and their rates
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Books on the topic "Tax fraud"

1

McGowen, Darrell. Criminal tax fraud. 2nd ed. Charlottesville, Va: Michie Co., 1994.

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North, Kenneth E. Criminal tax fraud. 3rd ed. Charlottesville, Va: LEXIS Law Pub., 1998.

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Delrue, Geert. Tax fraud in Belgium: A survey of penal tax fraud Investigations. Antwerpen: Maklu, 2009.

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S, Horn Lawrence, and Pennsylvania Bar Institute, eds. Criminal tax fraud litigation. [Harrisburg, Pa.] (P.O. Box 1027, Harrisburg 17108-1027): Pennsylvania Bar Institute, 1989.

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Comisky, Ian M. Tax fraud and evasion. Boston, MA: Warren, Gorham & Lamont, 1994.

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Scott, Harshbarger L., and Massachusetts. Office of the Attorney General., eds. Fraud: Detection and prosecution : combatting the "fraud tax". Boston, MA: Office of the Attorney General, Commonwealth of Massachusetts, 1993.

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Office, Massachusetts Attorney General's. Fraud detection and prosecution: Combatting the "fraud tax". Boston, Mass.]: Attorney General, Commonwealth of Massachusetts, 1993.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg, eds. Tax Fraud & Forensic Accounting. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1.

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Hlavica, Christian, Frank Hülsberg, and Uwe Klapproth, eds. Tax Fraud & Forensic Accounting. Wiesbaden: Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-07840-9.

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Hishon, Robert H. Tax fraud and money laundering. Houston, Tex: John Marshall Pub. Co., 1993.

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Book chapters on the topic "Tax fraud"

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Tax Fraud." In Tax Fraud & Forensic Accounting, 108–53. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_3.

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Dühnfort, Alexander M., Monika Zitzmann, Michael Hundebeck, Christian Hlavica, and Daniela Kühne. "Tax Fraud." In Tax Fraud & Forensic Accounting, 77–158. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-07840-9_3.

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McGill, Ross K. "Tax Fraud." In Cross-Border Investment Withholding Tax, 203–7. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_19.

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Robbins, Edward M. "Tax Fraud: Criminal Cases." In Litigation Services Handbook, 1–29. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204794.ch36.

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Robbins, Edward M. "Tax Fraud: Criminal Cases." In Litigation Services Handbook, 1–27. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119363194.ch40.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Anti-Fraud Management als Risikomanagementdisziplin." In Tax Fraud & Forensic Accounting, 367–97. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_7.

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Brandt, Verena, Heiko Fauck, Christian Hlavica, Nina Kiehne, Safet Kopov, and Detlef Thomann. "Anti-Fraud Management als Risikomanagementdisziplin." In Tax Fraud & Forensic Accounting, 339–74. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-07840-9_8.

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Gerçek, Adnan, and Feride Bakar Türegün. "Tax System and Tax Reforms in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 3–17. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_1.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Rahmenordnungsbestrebungen als Mittel der Fraud-Bekämpfung." In Tax Fraud & Forensic Accounting, 247–366. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_6.

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Hlavica, Christian, Uwe Klapproth, and Frank M. Hülsberg. "Ausgangslage." In Tax Fraud & Forensic Accounting, 48–74. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6444-1_1.

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Conference papers on the topic "Tax fraud"

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BOGHEAN, Florin, and Ioana ZUMBAS. "Tax Fraud Due To The Ambigous Sportsman Tax Status." In The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges, May 10-11, 2018, Stefan cel Mare University of Suceava, Romania. LUMEN Publishing House, 2018. http://dx.doi.org/10.18662/lumproc.84.

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Popa, Daniela. "Actions regarding fighting fraud and tax evasion at the level European Union." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.49.

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Tax fraud and tax evasion limit the ability of countries to generate income and to carry out their economic policies. In a period of significant budgetary constraints, combating tax fraud and tax evasion is more than a matter of tax equity - it becomes an essential element for the social and political acceptability of fiscal consolidation. The European Council agreed to accelerate the work in terms of combating tax fraud, tax evasion and aggressive tax planning. In particular, progress will be made with priority in the promotion and widening of the scope of the automatic exchange of information at all levels.
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Pereira Escorcio, Jose Antonio, and Paulo Dias. "Characterization of The Investigation in Tax Fraud." In 2021 16th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2021. http://dx.doi.org/10.23919/cisti52073.2021.9476270.

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Rad, Mehdi Samee, and Asadollah Shahbahrami. "High performance implementation of tax fraud detection algorithm." In 2015 Signal Processing and Intelligent Systems Conference (SPIS). IEEE, 2015. http://dx.doi.org/10.1109/spis.2015.7422302.

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Zhang, Kehan, Aiguo Li, and Baowei Song. "Fraud Detection in Tax Declaration Using Ensemble ISGNN." In 2009 WRI World Congress on Computer Science and Information Engineering. IEEE, 2009. http://dx.doi.org/10.1109/csie.2009.73.

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Cindori, Sonja. "Distinctive Features and Scope of Carousel Frauds." In 6th International Scientific Conference – EMAN 2022 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/eman.2022.267.

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One of the main characteristics of carousel fraud relates to “zero-rate” VAT system on intra-community trade regarding the obligation to collect and pay VAT on the acquisition of goods and the right to deduct the same amount as input VAT. Therefore, at the next sale of the same good, the taxpayer can collect VAT and “disappear” without remitting the collected tax. The next taxpayer demands from the tax authority the refund of the same VAT that the previous taxpayer did not pay to the state budget, thus committing the criminal offense of tax evasion which is a predicate offense of money laundering. The conduction of transactions within the framework of carousel fraud generates income suitable for the further process of money laun­dering, although money laundering is possible through the process of carousel fraud as well.
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Adamov, Abzetdin Z. "Machine Learning and Advanced Analytics in Tax Fraud Detection." In 2019 IEEE 13th International Conference on Application of Information and Communication Technologies (AICT). IEEE, 2019. http://dx.doi.org/10.1109/aict47866.2019.8981758.

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Harumová, Anna. "Economic Damage to the State Due to Unpaid Taxes and Levies." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.140-151.

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In my contribution, I focused on issues that are directly related to tax fraud, tax evasion and tax avoidance. The area can be described as an abuse of the tax system, which in its opinion is a real reflection of the behaviours of tax subjects in a specific tax practice. As a result of this procedure, the tax revenues of public budgets are reduced, as the collection of taxes decreases from year to year compared to the estimates of the tax administration in most EU Member States. Tax evasion due to fraudulent practices causes economic damage to individual states.
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Turcanu, Igor. "Managing the tax evasion and fraud risks as result of the voluntary taxpayer compliance program." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.09.

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Currently, taxpayers are developing solutions to reduce the tax burden using both legal limits of the tax legislation and less legal limits. Resulting from this situation, the concern of the State Tax Service in terms of tax practices in the future will be mainly focused on the identification and management of fraud and tax evasion risks, which represent a major impediment for the revenue to the national public budget. In this context, risk management through the voluntary compliance of taxpayers would be a less expensive solution for tax administration, and the results obtained could reduce the tax gap between what was planned and what was collected. The study carried out by the author was focused on addressing the issue of the risks of voluntary compliance of taxpayers, thereby contributing to the increase of efficiency in tax administration, carried out by the State Tax Service. The scientific approach started from the idea of identifying the potential risks faced by the State Tax Service in the process of tax administration.
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Štieberová, Ivana. "Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?" In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.55.

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Reports on the topic "Tax fraud"

1

Carrillo, Paul, Dave Donaldson, Dina Pomeranz, and Monica Singhal. Ghosting the Tax Authority: Fake Firms and Tax Fraud. Cambridge, MA: National Bureau of Economic Research, July 2022. http://dx.doi.org/10.3386/w30242.

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Lazear, Edward. Speeding, Tax Fraud, and Teaching to the Test. Cambridge, MA: National Bureau of Economic Research, November 2004. http://dx.doi.org/10.3386/w10932.

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Sauer, Jennifer. 2018 AARP Survey: Experience and Knowledge of Tax Fraud. AARP Research, March 2018. http://dx.doi.org/10.26419/res.00221.001.

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De Michele, Roberto, and Paul Constance. Trust Is our Most Important Asset: How the Private Sector in Latin America and the Caribbean Is Advancing the Anti-Corruption and Integrity Agendas. Edited by María Cecilia Alvarez Bollea and Marta Viegas. Inter American Development Bank, February 2024. http://dx.doi.org/10.18235/0005547.

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Although governments, civil society organizations, and academia are crucial actors in the effort to fight corruption and promote integrity, private firms and industry organizations also play critical roles. This publication features seven case studies that highlight results and lessons learned in private sector integrity projects, all but one of which were supported by the Inter-American Development Bank and IDB Invest. These studies include initiatives by Peru's largest industry confederation and Panama's banking association to encourage member companies to upgrade their internal ethics and compliance practices. Also, the adoption of new regulations requiring the disclosure of ultimate beneficial owners of financial assets is shown to discourage tax fraud and money laundering in Ecuador, Uruguay, and other countries. An annual index issued by the Jamaican Stock Exchange evaluates and scores the quality of governance in listed companies, thereby enabling investors to identify firms with superior integrity safeguards. A coalition of private and public shipping entities joins forces to dismantle an extortion scheme in Argentinas ports. A private bank in Suriname uses strict integrity standards as an effective client acquisition tool, and a global summary of best practices in procurement and contracting offers guidance for preventing corruption in infrastructure projects.
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Dividend Tax Fraud. Organisation for Economic Co-Operation and Development (OECD), December 2023. http://dx.doi.org/10.1787/70ee934c-en.

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Oficina de Integridad Institucional informe anual 2005. Inter-American Development Bank, January 2006. http://dx.doi.org/10.18235/0005783.

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En 2005, se tomaron medidas de gran trascendencia para armonizar criterios entre los bancos multilaterales de desarrollo y la comunidad de organizaciones internacionales en la lucha contra el fraude y la corrupción. La Oficina de Integridad Institucional también ha ampliado significativamente su capacidad de divulgación, al intensificar los esfuerzos de educación de nuestro personal--así como de los empleados de organismos ejecutores y de empresas y consultores que trabajan con el grupo del Banco--acerca de sus iniciativas contra la corrupción. Los resultados de las iniciativas de la OII y la confianza cada vez mayor por su labor en el Banco, tal como se resume en este informe, demuestran que la institución se ha comprometido a fortalecer la integridad, ejecutar un programa eficaz contra la corrupción y asumir el liderazgo en la comunidad de bancos multilaterales de desarrollo en lo que atañe a esta cuestión fundamental. El presente informe ofrece al Banco y al público en general una reseña de las actividades y hallazgos de la OII en 2005.
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