The right incentives? The risks of undue influence in tax policy
Publication •
The report illustrates the risk of corruption driven by powerful interest groups in the process of designing and granting tax incentives.
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This report investigates levels of transparency and civil society participation in the international meetings of six anti-corruption review mechanisms and finds important deficiencies in their frameworks and performance. Anti-corruption review mechanisms and their processes assess national compliance with international anti-corruption standards and formulate related policies and priorities. However, the mechanisms are performing badly when it comes to respect for international human rights standards on access to information and civil society participation. The report argues that this failure to comply with international standards undermines the legitimacy, credibility and effectiveness of the work of the anti-corruption review mechanisms and should be promptly remedied.