Mission

Counter tax evasion and other financial crimes by strengthening the cooperation between tax authorities and other law enforcement agencies

Goals

Tax Transparency and Corruption is a four-year project (2019-2023) aimed at Counterin tax evasion and other financial crimes. Its main objectives were to:

• Identify and mobilize stakeholders within national tax and customs administrations, financial intelligence units, other law enforcement agnecies and the private sector tp set out a relevant research agenda

• Draft model national tax legislation and international tax agreements to enhance country-specific anti-avoidance regulations, bolster tax administrations' efficacy in accessing information, and foster improved collaboration between tax authorities and multi-national enterprises

• Create a network comprising representatives from key institutions across Africa. These ambassadors will play a pivotal role in disseminating and advocating for the project's outcomes, amplifying their impact and reach

• Build institutional capacity in African target countries and create a network of “ambassadors“ of key institutions in Africa who will be able to disseminate and promote the role of tax authorities in detection of the corruption practices

Stakeholders

The project was led by the Global Tax Policy Center at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. The project was implemented in partnership with United Nations Office on Drugs and Crime and the African Tax Institute as part of the Third Funding Round of the Siemens Integrity Initiative.

It brought together academia, business and government to tackle corruption, bribery, money laundering, tax crimes and other forms of illicit activities in Africa.

Activities

Under the project a series of manuals, best practice recommendations and guidelines to counter illegal financial flow more effectively were published, particulartly five thematic focus areas of beneficial ownership transparency, client-attorney privilege, cooperative compliance, interagency cooperation and
unexplained wealth orders.

This includes the book "Inter-agency Cooperation and Good Tax Governance in Africa", a handbook on "Cooperative Compliance - A Multi-stakeholder and Sustainable Approach to Taxation", and a joint publication with the Stolen Asset Recovery Initiative and the World Bank on "Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes".