Tax crimes and enforcement in the European Union

Zapisane w:
Opis bibliograficzny
Twórca: Oxford University Press ()
Kolejni autorzy: Oxford University Press (), (), (), ()
Język:English
Wydane: Oxford : Oxford University Press, 2023.
Hasła przedmiotowe: Zobacz więcej...
Dostęp online:Zobacz publikację w repozytorium Oxford University Press (Open Access)
Opis:
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.