Investigative Techniques for the Cash Economy
(Specialty) Programme)

ON-SITE

19-23 May 2025

Welcome to the Investigative Techniques for the Cash Economy (Specialty) Programme OECD Asia-Pacific Academy for Tax and Financial Crime Investigation

19-23 May 2025, Saitama, Japan

The purpose of this site is to provide a collaborative web space for sharing course materials, ideas, and information. This space also facilitates ongoing networking among participants through the participants list. For further information or to make a request to upload materials, please contact the Tax Crime Academy Secretariat at: asia-taxacademy@oecd.org.

Course Synopsis

The OECD Academy’s specialty programme, “Investigative Techniques for the Cash Economy”, offers an in-depth exploration of effective strategies to uncover and address tax evasion cases and other financial crimes within the cash economy. This programme is designed for financial investigators and professionals to enhance their capabilities in detecting, investigating, and resolving such cases.

Key Topics Covered:

• General Investigative Techniques: Foundational methods to detect and investigate cash-based activities.

• Indirect Verification of Income: Tools and approaches to identify unreported income through discrepancies in financial data and the role of STRs / SARs.

• Digital Investigative Techniques: Cutting-edge technology to trace cash flow and uncover hidden transactions.

Case Studies and Practical Insights:

• Detection: How cases involving cash economies come to the attention of authorities.

• Techniques: Specific methods used to investigate legitimate cash businesses and illicit cash from criminal enterprises.

• Challenges: Navigating investigative and prosecution hurdles.

• Outcomes: Real-world examples highlighting successful resolution and lessons learned.

Importance of Investigating Tax Evasion in the Cash Economy:

The cash economy poses unique risks to tax compliance and the integrity of financial systems. It encompasses both legitimate cash-intensive businesses and illicit cash flows from criminal activities. Investigating such cases is critical to:

• Safeguarding public revenue.

• Dismantling criminal enterprises.

• Promoting fairness and transparency in the economy.

This programme provides participants with the skills, knowledge, and tools needed to address the complex challenges of financial crime in the cash economy, making a tangible impact on crime prevention and enforcement.

Relevant Publications

Click here for a full list of OECD publications and reports on tax and crime

• Fighting Tax Crime - The Ten Global Principles, Second Edition

• Designing a National Strategy against Tax Crime

• Combatting Tax Crimes More Effective in APEC Economies

• Tax Crime Investigation Maturity Model

• Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

• Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors

• Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

• Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes (Third Edition)

• Shining Light on the Shadow Economy: Opportunities and threats

• Technology Tools to Tackle Tax Evasion and Tax Fraud

• Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

• A Beneficial Ownership Implementation Toolkit

Tax and Crime E-learning modules

Click here for a full list of online courses currently available and a direct link to the registration portal (KSPta).

• Money Laundering and Terrorist Financing Indicators: a handbook for tax auditors and tax examiners. (60 min)

This e-learning module provides specific money laundering and terrorist financing indicators that will help auditors and examiners identify these activities during the course of their normal tax audits. The course, which includes a great number of case studies, describes the nature of money laundering and terrorist financing activities, emphasizes the roles of auditors and examiners in countering these practices, and describes practical resources and tools that are available for effective detection and deterrence. The course is based on the OECD publication ‘Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors’. Register for free and obtain your OECD certificate. Register here.

• Fighting Tax Crime: The Ten Global Principles (60 min)

The Fighting Tax Crime: Ten Global Principles sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects that countries should put in place in order to fight effectively tax crimes and other financial crimes. The principles were designed drawing on the insights and experience of jurisdictions around the world. The purpose is to allow jurisdictions to benchmark their legal and operational framework, and identify areas where improvements can be made. Register here.

• The Tax Crime Investigation Maturity Model (60 min)

The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD's Fighting Tax Crime: The Ten Global Principles, based on a set of empirically observed indicators. By setting out indicators for each increasing level of maturity, the model also charts out an evolutionary path for future progress towards the most cutting-edge practices in tax crime investigation across four levels of maturity: Emerging, Progressing, Established and Aspirational. This e-learning module will introduce you to the Maturity Model self-assessment tool, explaining why it is useful and allowing you to understand the four different levels of maturity and how to evaluate them in practice. The module also provides practical visualisations to understand how to conduct the assessment in practice, and how to organise a self-assessment workshop. Register here.