Corruption, Complexity and Tax Evasion - Paper | Presentation
Dr Vito Tanzi, former Director, Fiscal Affairs Department, IMF
Tax and corruption: An Australian perspective - Paper | Presentation
Tony Poulakis, Assistant Commissioner, Australian Taxation Office
This session will explore the relationship between tax and corruption from the broader macro-economic and social perspectives. It will consider issues such as the complex relationships between corruption, inequality and economic growth; and will consider the economic and social costs of corruption and how those may be mitigated.
This session will consider the relationship between tax and corruption from the perspective of three different but economically significant Asian countries: a developed economy (Japan), a transitional economy (China) and an emerging economy (Indonesia).
This session will provide an opportunity for senior public officials from three very different emerging countries to identify the particular challenges that corruption poses for them in their jurisdictions, and to explain how the policies and strategies they currently adopt may be helping to combat corruption in their societies. The speakers will consider the following questions in relation to their particular jurisdictions:
This session will consider the topic of corruption within revenue authorities. The session will include a paper on best practice in Australia designed to detect and combat internal revenue officer fraud. Case studies will be used to illustrate the potential for, and threat of, corrupt activity at all levels of officialdom in revenue authorities in both developed and emerging economies.
Guest speaker: Michael Andrew AO, Head of the Australian Black Economy Taskforce and Chair of Board of Taxation; former KPMG CEO and Chair of B20 Anti-Corruption Taskforce
This session explores the relationship between taxation, the business sector and corruption. It will include a consideration of the role of multinational corporations and large advisory firms in creating a more ethical business framework in emerging countries; the relationship between corruption and tax avoidance; and an evaluation of the impact of petty corruption upon business activity in an emerging economy, with particular reference to the vital small business sector.
This session analyses the impact of tax corruption in the international context. It explores the relationship between international taxation and corruption from a global perspective, including the role of whistleblowers and the media in uncovering tax corruption; the issue of whether it is international pressure or national concerns that are the key drivers of change in relation to the role of tax systems in countering corrupt activities; and the role of institutions such as the Asia Development Bank in mitigating corruption and promoting tax integrity.
This session will continue the themes and issues identified in Session 3
This session focuses upon policies, strategies and processes which may help to combat corruption in the tax context. It considers anti-corruption design and implementation issues for revenue authorities in developed and emerging economies; how behavioural insights research can be applied in the context of tax and corruption; public disclosure of taxpayer information as a means to reduce tax secrecy and in turn mitigate corruption; the impact of perceptions of corruption upon personal taxpayers in relation to their tax compliance in emerging countries; and advice to policy makers as a result of an analysis of the successes and failures of Asian countries in combating corruption.