Online Trainings

27 Sep - 24 Oct 2021

4 Weeks

EUR 650

English

This new and unique course will provide participants with valuable insights on the correlation between the prevalence of corruption and the level of tax compliance or tax fraud in societies. Often citizens are unwilling to fund the state budget if the state does not manage taxes properly and pay back, and thus, the less the corruption the higher the tax Compliance of taxpayers.

It’s a fact that a very high percentage of corruption offences require or lead to tax fraud. You will not find illicit earnings in bribed person’s tax declarations and you will not find the illicit payments of a briber in his or her accountancy, at least not openly. The briber needs “black money” or has to conceal the expenses in the bookings.

Based on case studies - from the old story of Al Capone, the Financial Crisis in Greece to actual cases (e. g. Chinese COVID-masks “Made in Austria) we will test our theories and findings.

• To raise participant’s awareness on the close coherence of tax fraud and corruption offences, and how to prevent both tax fraud and corruption

• Concepts of Rationalization (Homo oeconomicus), Utilitarianism, Collective Action and findings of studies of Behavioral Economics will be used to support the understanding of human behavior and the development of holistic approaches.

• The knowledge and use of heuristics (e. g. “nudging”, “framing”, “halo-effect”) in relation to tax fraud and corruption will be explored

• Under the slogan “It looked like tax fraud, but it was corruption”, we will draw a line from financial investigations (tax inspections, tax audits) to corruption detection, through balance sheet analysis, assessments of payments and money flows to offshore bank accounts.