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Cover Technical Notes and Manuals
Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations
Ms. Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Mr. Christophe J Waerzeggers, and Ms. Lydia E Sofrona
This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.
Keywords:
Tax Evasion, Tax Policy Design, Tax Revenues, Illegal Behavior, anti–money laundering, combating the financing of terrorism, AML/CFT; tax policy Design; VDP adjudication unit; offshore Voluntary Disclosure Program; A. Elements of VDPS; IMF manaqement; Anti-money laundering and combating the financing of terrorism (AML/CFT); Flat tax; Tax administration core functions; Tax evasion; Foreign assets; Global
Cover Technical Notes and Manuals
Front Matter
Ms. Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Mr. Christophe J Waerzeggers, and Ms. Lydia E Sofrona

Title Page TECHNICAL NOTES AND MANUALS Voluntary Disclosure Programs-Design, Principles, and Implementation Considerations Prepared by Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Lydia Sofrona, and Christophe Waerzeggers This technical note addresses the following questions : Conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti-money laundering/comPating the financing of terrorism (AML/CFT) international standards. This technical note

Keywords:
successful voluntary disclosure program; Annex II
Cover Technical Notes and Manuals
Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations
Ms. Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Mr. Christophe J Waerzeggers, and Ms. Lydia E Sofrona

This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.

Keywords:
adjudication unit; tax authorities; secrecy provision; compliance action; revenue effect; Anti-money laundering and combating the financing of terrorism (AML/CFT); Tax evasion