{"title":"Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations","authors":"Dóra Benedek, Christophe Waerzeggers, M. Grote, Maksym Markevych, Grace Jackson, Lydia-Elisavet Sofrona","doi":"10.5089/9798400206184.005","DOIUrl":null,"url":null,"abstract":"This technical note addresses the following questions: 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. This technical note and manual 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.","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Technical Notes and Manuals","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5089/9798400206184.005","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
This technical note addresses the following questions: 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. This technical note and manual 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.