E-filing Asset Declarations

• Tác giả: Dmytro Kotlyar
• Ngôn ngữ: eng
• Ký hiệu phân loại: 336.29 Principles of taxation
• Thông tin xuất bản: World Bank, Washington, DC, 2019
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 297401
• Chủ đề: 1. ASSET DECLARATION; 2. ASSET RECOVERY; 3. ELECTRONIC DISCLOSURE; 4. INCOME AND ASSET DISCLOSURE; 5. TRANSPARENCY

Tóm tắt

StAR-the Stolen Asset Recovery Initiative-is a partnership between the World Bank Group and the United Nations Office on Drugs and Crime (UNODC) that supports international efforts to end safe havens for corrupt funds. This paper presents an overview of the benefits and challenges associated with transitioning from paper-based to electronic filing. While many of the experiences and practices presented can be relevant to experts from countries across all regions and income levels, the primary audience is policymakers, asset declaration/anti-corruption experts, and practitioners in middle-income countries, with a focus on countries in Europe and Central Asia. This paper provides an overview of the topic and does not aim to discuss all technical issues exhaustively.