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Countering Public Grant Fraud in Spain : Machine Learning for Assessing Risks and Targeting Control Activities
OECD - 2021
In the wake of the COVID-19 pandemic, governments face both old and new fraud risks, some at unprecedented levels …, linked to spending on relief and recovery. Public grant programmes are a high-risk area, where any fraud ultimately diverts … control for grant fraud risks. It demonstrates how innovative machine learning techniques can support the IGAE in enhancing …
Persistent link: https://www.econbiz.de/10012801288
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Tax administration: Privacy, disclosure and fraud risks related to COVID-19
OECD - 2020
Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff...
Persistent link: https://www.econbiz.de/10012630053
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Safeguarding COVID-19 social benefit programmes from fraud and error
OECD - 2020
, and provide a safety net for households and businesses. As governments are witnessing an increase in cases of fraud in … governments can safeguard SBPs from fraud and error in both the short and long term to ensure that entitlements are reaching …
Persistent link: https://www.econbiz.de/10012630166
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Tackling Fraud and Corruption Risks in the Slovak Republic : A Strategy with Key Actions for the European Structural and Investment Funds
OECD - 2019
This report outlines a strategy for managing fraud and corruption risks related to the European Structural and … these funds, building on their existing fraud and corruption risk management practices. The strategy and key actions draw …
Persistent link: https://www.econbiz.de/10012451640
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Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes
OECD - 2023
Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and …
Persistent link: https://www.econbiz.de/10014491446
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Self-employed without employees
OECD - 20XX
Those who are self-employed without employees are people whose primary activity is self-employment and do not employ others. The incorporated self-employed are only partly or non-included in the counts of self-employed in several countries. This indicator is measured by sex as percentage of...
Persistent link: https://www.econbiz.de/10013526554
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The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services
Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - Institut für Finanzwissenschaft, Fakultät für … - 2014
In markets where transactions are governed by contractual incompleteness, revealed intentions to evade taxes may affect market performance. We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from...
Persistent link: https://www.econbiz.de/10010839569
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Brazil's supreme audit institution : the audit of the consolidated year-end government report
2013
Persistent link: https://www.econbiz.de/10009721754
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Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors
2009
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and...
Persistent link: https://www.econbiz.de/10012442179