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|z 9798400206184
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a Benedek, Dora.
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|a Voluntary Disclosure Programs :
|b Design, Principles, and Implementation Considerations /
|c Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Christophe Waerzeggers.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2022.
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|a 1 online resource (38 pages)
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|a Technical Notes and Manuals
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a National Government Expenditures and Related Policies
|2 imf
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|a Public Finance
|2 imf
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|a Tax Evasion and Avoidance
|2 imf
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|a Grote, Martin.
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|a Jackson, Grace.
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|a Markevych, Maksym.
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|a Waerzeggers, Christophe.
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|a Technical Notes and Manuals; Technical Notes and Manuals
|v ;No. 2022/002
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| 856 |
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|z Full text available on IMF
|u https://elibrary.imf.org/openurl?genre=journal&issn=2075-8669&volume=2022&issue=002
|z IMF e-Library
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