Online Trainings

Tax Compliance and Corruption

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27 Sep - 24 Oct 2021


4 Weeks


EUR 650




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.

Learning objective

  • 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.

Structure and Workload

Approximately 32 Hours (8 hours per week)

The course is delivered online, and includes pre-recorded lectures, synchronous live lectures, self-assessments, individual assignment and online discussions. It is adapted specifically for professionals in full-time work.

This course is for

Tax officials, anti-corruption professionals, compliance managers, internal auditors interested in knowing more about tax compliance and corruption, and how to prevent corruption in tax management.


A Certificate of Complettion will be issued to all participants who successfully complete the course.


Gerhard Levy

Gerhard Levy is an anti-corruption professional as well as tax fraud expert with 40 years extensive experience working as Senior Tax Investigation Officer, Head of the Department for Internal Affairs of the Austrian Ministry of Finance and Legal Expert for tax fraud and related offences (including organized crime and corruption). He is an expert and consultant for the European Commission and World Bank, and he holds a Master of Arts in Anti-Corruption Studies (first Master course 2011-2013) from IACA.

He was responsible for the development and institutionalisation of the Department for Internal Affairs within the Austrian Ministry of Finance, dealing with treatment of suspicious cases of corruption as well as progress of corruption prevention measures, e. g. the “Professional Ethics Initiative” for around 12.000 employees, and acted as the Head of the Department for around 10 years.

He is co-author of the Code of Conduct for Corruption Prevention for the whole public service in Austria as well as author of a number of papers on Anti-Corruption. In addition, he is lecturer - among others - at the Federal Academy of the Tax and Customs Administration.

He was Project Leader and expert in several international projects, especially in the area of Corruption Risk Management and Corruption Prevention in Tax and Customs Administrations. Currently he serves as Austrian Project Leader of the European Commission project “Support the Jordanian Integrity and Anti-Corruption Commission in the Fields of Integrity and Corruption Prevention”.

Payment options

card payment

FEE - EUR 650.00

20% discount - EUR 520.00

15% discount - EUR 552.50

10% discount - EUR 585.00

International Anti-Corruption Academy

Laxenburg/Vienna, Austria  |  T: +43 2236 710 718 101

© 2023 IACA. Developed by IACA.

Laxenburg/Vienna, Austria  |  T: +43 2236 710 718 101

© 2023 IACA. Developed by IACA.

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