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Will Automatic Exchange Help Fight Corruption and Criminal Money?
[Поможет Ли Автообмен В Борьбе С Коррупцией И «Грязными» Деньгами?]

Author

Listed:
  • Koval Alexandra

    (Russian Presidential Academy of National Economy and Public Administration)

  • Levashenko Antonina

    (Russian Presidential Academy of National Economy and Public Administration)

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.

Suggested Citation

  • Koval Alexandra & Levashenko Antonina, 2021. "Will Automatic Exchange Help Fight Corruption and Criminal Money? [Поможет Ли Автообмен В Борьбе С Коррупцией И «Грязными» Деньгами?]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 53-57, June.
    • Handle: RePEc:gai:recdev:r2168
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    More about this item

    Keywords

    automatic exchange of tax information; tax information; OECD; tax law;
    All these keywords.

    JEL classification:

    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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