Corrupt Practices in Tax Systems – Forensic Indicators and Methods for Their Detection
Corrupt Practices in Tax Systems – Forensic Indicators and Methods for Their Detection

Summary/Abstract: Corrupt practices in tax systems represent a complex form of abuse of institutional authority, with direct consequences for fiscal integrity, fairness of taxation, and taxpayers' trust in the impartiality of the tax system. Their complexity is reflected in the fact that corrupt practices are often carried out through formally regular administrative procedures, the exercise of discretionary powers, and sophisticated mechanisms for selectively concealing relevant facts, which considerably complicates their timely identification and detection. The methodological framework of this paper is based on a systematic review of relevant academic and professional literature and a qualitative thematic synthesis of findings aimed at identifying and classifying patterns of corruption, forensic indicators, and methods for their detection. The paper aims to identify key forensic indicators of corrupt activities, as well as to analyse and systematise methods for their detection through the examination of financial flows, documentary anomalies, behavioural patterns of the participants involved, and institutional vulnerabilities within the system.

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