Tax crimes and enforcement in the European Union /

Tax crimes and enforcement in the European Union

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Bibliographic Details
Corporate Author: Oxford University Press ()
Other Authors: Oxford University Press (), (), (), ()
Language:English
Published: Oxford : Oxford University Press, 2023.
Subjects:
Unia Europejska (UE) / European Union (EU)
Organizacja Współpracy Gospodarczej i Rozwoju / Organisation for Economic Co-operation and Development (OECD)
Zagadnienia prawa karnego Unii Europejskiej
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Online Access:Zobacz publikację w repozytorium Oxford University Press (Open Access)
Description:
As tax crimes significantly influence the national and international economy and the global financial system, Tax Crimes and Enforcement in the European Union discusses a timely and valuable comparative study of the legal and institutional background of prosecuting tax crimes, analysing legal measures and institutional practices to combat tax crimes on national and EU levels. It presents the findings of the 'New Methods to PRevent, Investigate and Mitigate COrruption and TAX Crimes in the EU' (PROTAX) project. The EU-funded project aims to contribute to the harmonisation of the handling of tax crimes and to improve the exchange of information between different EU member states. Additionally, the project explored the extent to which EU cooperates with global frameworks in fighting crimes, corruption, and whistle-blower protection in correlation to tax crimes. The book also contributes to the development of an advanced European Security Model. Tax Crimes and Enforcement in the European Union addresses the preventative and prosecution challenges of tax crimes, money laundering, and corruption. The book combines legal and social science methods while analysing law in practice, suggesting future solutions for tax law and policies on enforcement in the EU.


Table of Contents:
  • Turksen, Umut Kreissl, Reinhard Vozza, Donato Rasmouki, Fanou Deconstructing the Dimensions of Tax Crimes (s. 1-13) https://doi.org/10.1093/oso/9780192862341.003.0001
  • Turksen, Umut Abukari, Adam Rasmouki, Fanou Kreissl, Reinhard Bourton, Sam Luecke, Heike Lui, Alison Mahuta, Hadiza Amal Öner, Stephanie Grasso, Costantino MacLennan, Stuart Pasculli, Lorenzo Tax Crimes and Illicit Money Flows in the EUs : Comparison and Key Findings (s. 14–66) https://doi.org/10.1093/oso/9780192862341.003.0002
  • Reger, Franz Turksen, Umut Vozza, Donato Djakovic, Ana Abukari, Adam Rasmouki, Fanou Jacsó, Judit Frendo, Daniel MacGinty, Daniel Paisuots, Peeter The Legal and Institutional Analysis of Tax Crimes from EU and Comparative Perspectives (s. 67–102) https://doi.org/10.1093/oso/9780192862341.003.0003
  • Turksen, Umut Vozza, Donato Reger, Franz Djakovic, Ana The Interconnections between Tax Crime, Organized Crime, and Corruption (s. 103–131) https://doi.org/10.1093/oso/9780192862341.003.0004
  • Turksen, Umut Kreissl, Reinhard Blumenschein, Emanuel Tananau The Role of Human Factors in Tax Compliance and Countering Tax Crimes (s. 132–160) https://doi.org/10.1093/oso/9780192862341.003.0005
  • Turksen, Umut Abukari, Adam Kreissl, Reinhard Public Interest Disclosure and Whistleblower Protection (s. 161–211) https://doi.org/10.1093/oso/9780192862341.003.0006
  • Turksen, Umut Vozza, Donato Abukari, Adam Tax Fraud Investigation Framework (s. 212–256) https://doi.org/10.1093/oso/9780192862341.003.0007
  • Hall, Matthew A Risk Assessment Methodology for Countering Tax Crime in the EU (s. 257–281) https://doi.org/10.1093/oso/9780192862341.003.0008
  • Turksen, Umut Kreissl, Reinhard Rasmouki, Fanou Vozza, Donato Abukari, Adam Conclusion (s. 282–288) https://doi.org/10.1093/oso/9780192862341.003.0009
  • Annex 1. Risk Impact Assessment and Evaluation Scheme (s. 289–290) https://doi.org/10.1093/oso/9780192862341.005.0001
  • Annex 2. Vulnerability Assessment (s. 291–302) https://doi.org/10.1093/oso/9780192862341.005.0002
  • Annex 3. Questions Indicating a Suspicious Behaviour / Transaction / Financial Arrangement (Red Flags) (s. 303–308) https://doi.org/10.1093/oso/9780192862341.005.0003