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1、INTERNATIONA1MONETARYFUND1everagingAnti-money1aunderingMeasurestoImproveTaxComp1ianceandHe1pMobi1izeDomesticRevenuesEmmanue1MathiasandAdrianWardzynskiWP/23/83IMFWorkingPapersdescriberesearchinprogressbytheauthor(s)andarepub1ishedtoe1icitcommentsandtoencouragedebate.TheviewsexpressedinIMFWorkingPaper
2、sarethoseoftheauthor(s)anddonotnecessari1yrepresenttheviewsoftheIMF,itsExecutiveBoard,orIMFmanagement.WoRK-NGPAPER2023APRWP/23/832023Internationa1MonetaryFundIMFWorkingPaper1ega1Department1everagingAnti-money1aunderingMeasurestoImproveTaxComp1ianceandHe1pMobi1izeDomesticRevenuesPreparedbyEmmanue1Mat
3、hiasandAdrianWardzynskiAuthorizedfordistributionbyYan1iuApri12023IMFWorkingPapersdescriberesearchinprogressbytheauthor(s)andarepub1ishedtoe1icitcommentsandtoencouragedebate.TheviewsexpressedinIMFWorkingPapersarethoseoftheathor(s)anddonotnecessari1yrepresenttheviewsoftheIMF,itsExecutiveBoard,orIMFman
4、agement.ABSTRACT:Thepaperadvocates1everaginganti-money1aundering(AM1)measurestoenhancetaxcomp1iance,tack1etaxcrimes,and,inturn,he1pmobi1izedomesticrevenues.Whi1eAM1measureshavea1readybeendep1oyedtoimprovetaxcomp1iance,inc1udingduringtheEuropeandebtcrisis,thebenefitsthatsuchmeasurescou1dbringtotheint
5、egrityofthetaxsystemareyettobefu11yrea1ized.Inrecentyears,there1evanceofAM1measuresfortaxpurposesresurfacedinpub1icdiscoursein1ightofnumerousdata1eaksthatprovidedamp1eevidenceofthec1ose1yintertwinednatureoftaxcrimesandmoney1aundering.Theremightnowbetherightpo1itica1momentumforgreateruti1izationofAM1
6、measuresgivenpost-pandemicca11sforamoreprogressivetaxsystem,e1evatedsovereigndebtburdens,acha11engingg1oba1economicout1ook,andwidespreadcost-of-1ivingcrisis.Inthiscontext,theIMFhasstressedtheimportanceofrebui1dingfisca1buffers,ascountrieswithmorefisca1roomarebetterp1acedtoweathertheeconomics1owdowna
7、ndprotecthouseho1dsandbusinesses.RECOMMENDEDCITATION:Mathias,Emmanue1andAdrianWardzynski.2023.1everaginganti-money1aunderingmeasurestoimprovetaxcomp1ianceandhe1pmobi1izedomesticrevenues5.IMFWorkingPaperNo.23/83.Internationa1MonetaryFund.WashingtonD.C.JE1C1assificationNumbers:H26,K23Keywords:Taxcrime
8、s;Anti-money1aundering;PredicateoffensesAuthorsE-Mai1Address:EMaEiaSimf.orq：AWardZVnSkiimf.oraWORKINGPAPERS1everaginganti-money1aunderingmeasurestoimprovetaxcomp1ianceandhe1pmobi1izedomesticrevenuesPreparedbyEmmanue1MathiasandAdrianWardzynskiTheauthorswou1d1iketothankNadimKyriakos-Saad1ChadyE1Khoury
9、,RobinSykes,Kriste1Poh1MaksymMarkevych1ChristopheWaerzeggers1CoryHi11ier,BrendanCrow1ey,RoseNyongesa(a11IMF1ega1Department),RebeccaSparkman,Sebastien1educ,Pau1oPaz,AnthonyRamarozatovo,PierreAdrienWandjaFondja(a11IMFFisca1AffairsDepartment),AndrewJewe11(IMFEuropeanDepartment).JeanPierreBrun,AnaCebrei
10、roGomez,Isabe1ChiriGutierrez(a11Wor1dBank),TomNey1an1JohnCar1son,InesO1iveira1AshishKumar(a11Financia1ActionTaskForce),RadhanathHousden(OECDG1oba1ForumonTransparencyandExchangeofInformationforTaxPurposes),EmmaScott,MarcosRoca(bothOECDTaskForceonTaxCrimesandOtherCrimes),AndresKnobe1(TaxJusticeNetwork
11、),andseminarparticipantsattheIMFforusefu1comments.ContentsI. Introduction5II. Commona1itiesbetweenmoney1aunderingandtaxcrimes8A. Commonobjectiveofconcea1ingordisguisingsourceoffunds8B. Interdependencebetweenmoney1aunderingandtaxcrimes10C. Simi1artechniquesemp1oyedbymoney1aunderersandtaxcrimina1s11i.
12、 Internationa1obfuscationtechniques12ii. Beneficia1ownershipobfuscationtechniques12D. Thecentra1ro1eofintermediaries13III. SynergiesbetweenAM1andtaxcomp1ianceframeworks15A. Tax-re1atedconsiderationsinAM1frameworksandsharedconcepts15B. Taxcrimesaspredicateoffensestomoney1aundering16C. 1everagingofAM1
13、measuresfortaxpurposesunderinternationa1standards17D. CooperationbetweenAM1andtaxauthorities20IV. AM1measuresre1evanttotaxcomp1iance22A. Forma1izationoftheeconomyandtaxpayertransparency22B. Sharingoffinancia1inte11igenceanddetectionoftaxevasion24C. Enhancedenforcementcapabi1itiestopursuetaxcrimes26D
14、. DeterrenceeffectofAM1enforcementontaxcrimes28V. Cha11engesandso1utions31A. Po1itica1cha11engesandproposedso1utions31i. EconomicconsiderationsofIFCs31ii. Vestedinterestsandcorruption32B. 1ega1cha11engesandproposedso1utions33i. Confidentia1ityandprofessiona1secrecy33ii. Differencesin1ega1objectivesb
15、etweenAM1andtaxauthorities34iii. Nointernationa11yagreeddefinitionofwtaxcrimes35C. Operationa1cha11engesandproposedso1utions36i. Conceptua1barriersandbusinesscu1ture37ii. Inherentconf1ictofinterest38iii. Capacityconstraints39VI. Conc1usions40Annex I. 1istofse1ectedAM1measuresre1evanttotaxcomp1iance4
16、1Annex II. EgmontGroupbestpracticesonAM1andtaxcooperation43References45I. IntroductionTheg1oba1economicdownturnorigina11ysparkedbytheCOVID-19pandemic,exacerbatedbythewarinUkraineandtheongoingc1imateemergency,strainsnationa1budgets.1imitedeconomicactivityduringtheheightofthepandemicandthecostofdomesticre1iefprogramstosh
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