## Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations

_Technical Notes and Manuals, April 6, 2022_

## Source details

**Canonical URL:** [Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations](https://www.imf.org/en/publications/tnm/issues/2022/04/06/voluntary-disclosure-programs-design-principles-and-implementation-considerations-516211)

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## Bibliographic details
- Authors: Dora Benedek, Martin Grote, Grace Jackson, Maksym Markevych, Christophe J Waerzeggers, Lydia E Sofrona
- Published: April 6, 2022
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400206184.005

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### Overview and central findings
- Purpose: 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.
- Key emphasis: A VDP 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.
- Subject areas: Anti-money laundering and combating the financing of terrorism (AML/CFT), Crime, Expenditure, External position, Flat tax, Foreign assets, Revenue administration, Tax administration core functions, Tax evasion, Taxes.

### Design elements and technical considerations
- Core elements examined: Conditions for offering a VDP; VDP design features; implementation considerations; alignment with AML/CFT international standards.
- Compliance focus: The note considers how a VDP can be structured to meet AML/CFT requirements while achieving tax-policy objectives.
- Institutional prerequisite: Strong, credible enforcement capacity is presented as a prerequisite for offering a VDP, with publicization to taxpayers highlighted as essential.

### Implementation considerations and operational guidance
- Public communication: Explicit publicization of the strengthened enforcement capacity to taxpayers is necessary to protect tax morale.
- Administrative requirements: The note discusses organizational and operational design features necessary for adjudication and implementation (e.g., VDP adjudication unit is listed as a keyword).

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## Content in this bundle

- **Voluntary Disclosure Programs— Design, Principles, and Implementation Considerations. TNM/2022/002**
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_Source: https://www.imf.org/en/publications/tnm/issues/2022/04/06/voluntary-disclosure-programs-design-principles-and-implementation-considerations-516211_