Will Automatic Exchange Help Fight Corruption and Criminal Money?

Поможет ли автообмен в борьбе с коррупцией и «грязными» деньгами?

Koval Alexandra and Antonina Levashenko
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Koval Alexandra: Russian Presidential Academy of National Economy and Public Administration

Russian Economic Development, 2021, issue 6, 53-57

Abstract: Tax information becomes an important source of data for the disclosure of not only tax, but also other financial crimes related, for example, to corruption, money laundering, etc. Even after the creation of a legal framework for the exchange of data between competent authorities within countries, the issue remains about the possibility of using data obtained from foreign colleagues. One of the issues of the automatic exchange system for foreign accounts is the targeted restriction of the use of data, which prevents their full-scale use to combat financial crimes. The article was prepared as part of the research work of the state assignment of the RANEPA.

Keywords: automatic exchange of tax information; tax information; OECD; tax law (search for similar items in EconPapers)
JEL-codes: H87 K34 (search for similar items in EconPapers)
Date: 2021
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