Compliance Programmes to Prevent ‘Fiscal Corruption’. A Public-Private Cooperation Model from The Italian Perspective

This article addresses the issue of how to structure an effective corporate compliance programme to prevent ‘fiscal corruption’, focusing on the Italian experience. The paper will first highlight how corporate compliance programmes provided for by the Legislative Decree No. 231/2001 are framed, with reference to both tax offences and corruption. Then, the ‘dynamic’ dimension of compliance programmes will be assessed, i.e. the way protocols and standards adopted by corporations to prevent the criminal phenomena at hand work in practice. Finally, this work will analyse the possibility of establishing an effective and useful interoperability between tax and corruption preventive frameworks, in order to set a more integrated system to combat ‘fiscal corruption’ in the corporate context.