Technology to prevent, identify and tackle tax evasion and tax fraud
The OECD recently published a report on technology tools used by tax authorities to address tax evasion and tax fraud, focusing on electronic sales suppression and false invoicing.
The report includes a technical catalogue of these technology solutions, with a view to encouraging other tax authorities facing the same types of risks to draw on that experience. The report also discusses complementary work that tax authorities are undertaking to address the cash economy and sharing economy, which, although not types of tax evasion and fraud themselves, can facilitate it.