This report presents the results of a pilot testing of methodologies for measuring tax and commercial illicit financial flows as part of Sustainable Development Goal (SDG) indicator 16.4.1. The report was prepared by Amandine Rushenguziminega and Bojan Nastav of the United Nations Conference on Trade and Development (UNCTAD). The findings, interpretations, and conclusions expressed in the report are those of the authors and do not necessarily reflect the views of the United Nations or its officials or Member States. The report has not been formally edited and has been issued as a UNCTAD publication.
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