01946cas a2200325 a 4500 AALejournalIMF022616 230101c9999 xx r poo 0 0eng d 5.00 USD 9798400206184 2075-8669 BD-DhAAL BD-DhAAL Benedek, Dora. Voluntary Disclosure Programs : Design, Principles, and Implementation Considerations / Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Christophe Waerzeggers. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (38 pages) Technical Notes and Manuals <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet National Government Expenditures and Related Policies imf Public Finance imf Tax Evasion and Avoidance imf Grote, Martin. Jackson, Grace. Markevych, Maksym. Waerzeggers, Christophe. Technical Notes and Manuals; Technical Notes and Manuals ;No. 2022/002 Full text available on IMF https://elibrary.imf.org/openurl?genre=journal&issn=2075-8669&volume=2022&issue=002 IMF e-Library