Background. 1. The Maturity Model, like any forms of modelling, is a simplified framework designed to explain the complex processes of tax crime investigation in an attempt to observe, understand and guide the capacity building efforts in a jurisdiction. This is a self-assessment tool to help jurisdictions understand where they stand in the implementation of the Ten Global Principles, based on a set of empirically-observed indicators. Further, the model charts out a path for future progress towards enhanced enforcement capabilities for achieving the overall objective of a tax crime investigation regime. 2. In addition to providing a framework for capability enhancement to combat tax crimes, the model provides a mechanism for jurisdictions to track their progress on implementation of the Ten Global Principles over time. It therefore also serves as an important tool for measuring the impact of tax crime capacity building interventions, including those promoted by the Addis Tax Initiative and G7 Bari Declaration. 3. This Guidance Note is intended for using as a reference manual for jurisdictions to conduct the Maturity Model self-assessment independently. It briefly explains the Objective and Defined Outcomes of tax crime investigation regime, the key concepts of the Maturity Model and how the Maturity Model can be used by jurisdictions in their capacity building efforts bjective of tax crime investigations. 4. Broadly speaking, the objective of a tax crime investigation regime can be stated as: “To support domestic resource mobilisation by addressing the tax gap, countering Illicit Financial Flows and maintaining the integrity of the tax system, leading to improved voluntary compliance through effective deterrence.” Defined Outcomes. 5. Defined outcomes are concrete, specific statements that describe the effects of implementing the Ten Global Principles, which are considered necessary in order to achieve the overall objective of a tax crime investigation regime. The following six Defined Outcomes have been identified, based on multiple country experiences: • Improved taxpayer compliance; • Strategic approach to combatting current, emerging, and future tax crime risks is informed by Whole of Government approach Enhanced enforcement of tax crimes and other financial crimes by natural and legal persons, including professional enablers; • Enhanced prevention and detection of tax crimes and other financial crimes; • Offenders punished with dissuasive criminal sanctions and stripped of proceeds of crime; • Enhanced international cooperation in the global fight against illicit financial flows. 6. The extent to which Jurisdictions achieve these Defined Outcomes depends on the level of maturity and effectiveness of the tax crime investigation regime.
