Technical Notes and Manuals Volume 2022 Issue 002: Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations (2022)

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Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations

Author:

Ms. Dora Benedek

Ms. Dora Benedek
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Martin Grote

Martin Grotenull

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Grace Jackson

Grace Jackson
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Maksym Markevych

Maksym Markevych
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Mr. Christophe J Waerzeggers

Mr. Christophe J Waerzeggers
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, and

Ms. Lydia E Sofrona

Ms. Lydia E Sofrona
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Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2022: Issue 002

Publication Date:: 06 Apr 2022

DOI:: https://doi.org/10.5089/9798400206184.005

ISBN:: 9798400206184

ISSN:: 2075-8669

Pages:: 38

Keywords:: Tax Evasion, Tax Policy Design, Tax Revenues, Illegal Behavior, anti–money laundering, combating the financing of terrorism, AML/CFT; tax policy Design; VDP adjudication unit; offshore Voluntary Disclosure Program; A. Elements of VDPS; IMF manaqement; Anti-money laundering and combating the financing of terrorism (AML/CFT); Flat tax; Tax administration core functions; Tax evasion; Foreign assets; Global

Legal-disclaimer:: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2022: Issue 002

Language:: English

Publication Date:: 06 Apr 2022

DOI:: https://doi.org/10.5089/9798400206184.005

ISBN:: 9798400206184

ISSN:: 2075-8669

Pages:: 38

Keywords:: Tax Evasion, Tax Policy Design, Tax Revenues, Illegal Behavior, anti–money laundering, combating the financing of terrorism, AML/CFT; tax policy Design; VDP adjudication unit; offshore Voluntary Disclosure Program; A. Elements of VDPS; IMF manaqement; Anti-money laundering and combating the financing of terrorism (AML/CFT); Flat tax; Tax administration core functions; Tax evasion; Foreign assets; Global

Legal-disclaimer:: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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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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Technical Notes and Manuals

ISSN:: 2075-8669

Publisher:: International Monetary Fund

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