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E-raamat: Tax Crimes and Enforcement in the European Union: Solutions for law, policy and practice

Edited by (Lecturer, Roehampton Law School), Edited by (Director, Vienna Centre for Societal Security), Edited by (Professor of Law, Coventry University), Edited by (Consultant)
  • Formaat: 384 pages
  • Ilmumisaeg: 01-Feb-2023
  • Kirjastus: Oxford University Press
  • Keel: eng
  • ISBN-13: 9780192676498
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Tax Crimes and Enforcement in the European Union: Solutions for law, policy and practiceSuurem pilt
  • Formaat: 384 pages
  • Ilmumisaeg: 01-Feb-2023
  • Kirjastus: Oxford University Press
  • Keel: eng
  • ISBN-13: 9780192676498
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This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.

EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too.

Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters written by leading experts discuss EU and national legal measures and institutional practices to counter anti-money laundering, corruption, organised crime, and tax evasion. Human factors and their role in countering tax crimes are also considered as well as whistleblower protection legislation which gives readers a rounded view of current practices within the EU.

This book provides a timely and valuable comparative study of the legal and institutional background of the prosecution of tax crimes, as well as an analysis of legal measures and institutional practices to combat tax crimes on national and EU levels. It also contributes to the development of an advanced European Security Model for understanding human factors in countering tax crimes. It equips policy makers and law enforcement agencies with the dynamic toolkit they need to improve their understanding of tax crimes in the EU and provides solutions for preventing, detecting, and investigating tax crimes.
List of Tables
xiii
List of Figures
xv
List of Contributors
xvii
List of Acronyms
xix
Legal Instruments xxi
List of Cases
xxvii
1 Deconstructing the Dimensions of Tax Crimes
1(13)
U. Turksen
R. Kreissl
D. Vozza
F. Rasmouki
1.1 Introduction
1(1)
1.2 What Is Tax?
2(4)
1.3 Why Tax?
6(4)
1.4 What Are Tax Crimes?
10(2)
1.5 Why Tax Crimes in the European Union?
12(2)
2 Tax Crimes and Illicit Money Flows in the EUs: Comparison and Key Findings
14(53)
U. Turksen
A. Abukari
F. Rasmouki
R. Kreissl
S. Bourton
H. Luecke
A. Lui
H. Mahuta
S. Oner
C. Grasso
S. MacLennan
L. Pasculli
2.1 Introduction
14(2)
2.2 Research Design
16(5)
2.3 Tax Crimes as IMFs
21(4)
2.4 Comparative Case Studies on Tax Crimes
25(35)
2.5 Summary of Key Findings on Case Studies of Tax Crimes
60(4)
2.6 Approaches to Tax Crimes: Voices of Stakeholders
64(2)
2.7 Conclusion
66(1)
3 The Legal and Institutional Analysis of Tax Crimes from EU and Comparative Perspectives
67(36)
F. Reger
U. Turksen
D. Vozza
A. Djakovic
A. Abukari
F. Rasmouki
J. Jacso
D. Frendo
D. MacGinty
P. Paisuots
3.1 Introduction
67(3)
3.2 Methodology
70(2)
3.3 The Comparative Analysis of Tax Crimes in the European Union
72(17)
3.4 Towards a Criminal Tax Law of the European Union?
89(12)
3.5 Conclusion
101(2)
4 The Interconnections between Tax Crime, Organized Crime, and Corruption
103(29)
U. Turksen
D. Vozza
F. Reger
A. Djakovic
4.1 Introduction
103(2)
4.2 Exploring the Interconnections between Tax Crime and Organized Crime
105(4)
4.3 Exploring the Interconnections between Tax Evasion and Corruption
109(11)
4.4 Exploring the Interconnections between Tax Evasion and Money Laundering
120(9)
4.5 Conclusion
129(3)
5 The Role of Human Factors in Tax Compliance and Countering Tax Crimes
132(29)
U. Turksen
R. Kreissl
E. T. Blumenschein
5.1 Introduction: The Concept of Human Factors
132(7)
5.2 Human Factors and Tax Compliance
139(8)
5.3 Human Factors and Tax Law Enforcement
147(7)
5.4 Human Factors and the Politics of Tax Legislation
154(3)
5.5 Challenges of a Multi-dimensional Analysis of Tax Crime
157(2)
5.6 Conclusion
159(2)
6 Public Interest Disclosure and Whistleblower Protection
161(51)
U. Turksen
A. Abukari
R. Kreissl
6.1 Introduction
161(3)
6.2 The Concept of Whistleblowing and Disclosure
164(2)
6.3 The Necessity of Whistleblowing in Counter Crime Framework
166(7)
6.4 Protection and Guarantees for Whistleblowers
173(16)
6.5 Channels and Procedures of Disclosure for Whistleblowers
189(5)
6.6 Incentives and Remedies for Whistleblowers
194(3)
6.7 Sanctions on Whistleblower Protection Breaches
197(1)
6.8 Transposition Progress of the WBPD
198(10)
6.9 Human Factors in Whistleblowing
208(2)
6.10 Conclusion
210(2)
7 Tax Fraud Investigation Framework
212(45)
U. Turksen
D. Vozza
A. Abukari
7.1 Introduction to the Tax Fraud Investigation Framework (TFIF) for Tax Authorities and LEAs
212(6)
7.2 Tax Fraud Investigation Framework
218(8)
7.3 Detection and Disruption
226(8)
7.4 Investigation
234(10)
7.5 Inter-agency Cooperation in Cross-border Cases
244(8)
7.6 Enforcement Options and Standard of Proof
252(2)
7.7 Outcome and Operational Learning
254(1)
7.8 Protection of Fundamental Rights
254(2)
7.9 Conclusion
256(1)
8 A Risk Assessment Methodology for Countering Tax Crime in the EU
257(25)
M. Hall
8.1 Introduction
257(3)
8.2 A Risk Assessment Methodology for Tax Crime: Explanation, Process, and Principles
260(4)
8.3 Risk Assessment Level 1 and Level 2
264(4)
8.4 PROTAX Risk Assessment Methodology (PRORAM): Failure Modes Effects Analysis (FMEA)
268(9)
8.5 Use Cases
277(3)
8.6 Conclusion
280(2)
9 Conclusion
282(7)
U. Turksen
R. Kreissl
F. Rasmouki
D. Vozza
A. Abukari
Annexes
Annex 1 Risk Impact Assessment and Evaluation Scheme
289(1)
Annex 1a Risk Impact Assessment of Suspicious Transactions
289(1)
Annex 1b Risk Impact Assessment of Control Measures
290(1)
Annex 1c Evaluation Scheme for Control Measures
290(1)
Annex 2 Vulnerability Assessment
291(12)
1 Scope and Definition of Tax Crimes
292(1)
2 Threshold of Tax Crimes
293(1)
3 Sanctions for Tax Crimes
294(1)
4 Legal Liability for Tax Crimes in Member States
295(1)
5 International Cooperation in Criminal Matters
296(1)
6 Information Sharing
297(1)
7 Whistleblower Treatment
298(2)
8 Obligations to Report Suspicious Financial Behaviour
300(1)
9 Obligations to Maintain Secrecy of Client's Financial Transactions (Transparency versus Secrecy)
301(1)
10 Resource Constraints
302(1)
Annex 3 Questions Indicating a Suspicious Behaviour/Transaction/Financial Arrangement (Red Flags)
303(6)
Bibliography 309(28)
Index 337
Umut Turksen is Professor of Law at Coventry University, where his research interests include financial crime, compliance and risk, and international trade and economic law. He is leader of the PROTAX project, an EU funded project to tackle tax crimes in the EU.



Donato Vozza is a Lecturer in Law at Roehampton Law School and an Associate at the Research Centre for Sustainability and Responsible Management.



Reinhard Kreissl is Director of the Vienna Centre for Societal Security.



Fanou Rasmouki is an independent consultant based in Luxembourg.
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