The IMF’s Fiscal Affairs Department has been working with Mauritania on capacity building in tax policy. Mauritania has recently created a tax policy unit and adopted a new General Tax Code in 2019 with a corporate income tax and a semi-dual approach to personal income taxation. However, there...

Several countries have in recent years introduced the unexplained wealth order (UWO) as a tool to improve recoveries of the proceeds of crime-particularly kleptocracy, the fruits of corruption by government officials. While it is too early to be able to draw any definite conclusions as to its...

This book offers an in-depth analysis of the concept of the direct enforcement of foreign restraint and confiscation orders, a crucial step in the process of asset recovery, including existing legal approaches and related challenges. In order to provide a balanced and informed overview, 31...

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...

This paper identifies impact of semi-autonomous revenue authorities in sub-Saharan Africa tax revenues. Results show that reform of semi-autonomous revenue authorities got various effects on tax revenues in short term. However, in medium term, semi-autonomous revenue authorities didn't work...

This book offers an in-depth analysis of the concept of the direct enforcement of foreign restraint and confiscation orders, a crucial step in the process of asset recovery, including existing legal approaches and related challenges. In order to provide a balanced and informed overview, 31...

The Asset Recovery Handbook: A Guide for Practitioners has been updated in 2020 by the Stolen Asset Recovery (StAR) initiative, a joint initiative of the United Nations Office of Drugs and Crime and the World Bank focused on encouraging and facilitating a more systematic and timely return of...

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...

This paper examines whether the Internet has led to a shift from reliance on resource revenue towards progressive reliance on non-resource revenue, which is ultimately a sustainable source of public revenue. The analysis has been carried out using a sample of 99 countries, including both...