Tax crimes and enforcement in the European Union

Tax crimes and enforcement in the European Union

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 enforcem...

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Bibliographic Details
Other Authors: Vozza, Donato, editor (editor), Turksen, Umut, editor, Rasmouki, Fanou, editor, Kreissl, Reinhard, editor
Format: eBook
Language:Inglés
Published: New York, New York ; Oxford, England : Oxford University Press [2023]
Subjects:
Fraud > Law and legislation.
Corruption > Law and legislation.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009741068906719
Table of Contents:
  • Cover Page
  • Half Title
  • Title Page
  • Copyright
  • Preface
  • Acknowledgements
  • Contents
  • List of Tables
  • List of Figures
  • List of Contributors
  • List of Acronyms
  • Legal Instruments
  • List of Cases
  • 1. Deconstructing the Dimensions of Tax Crimes
  • 1.1 Introduction
  • 1.2 What Is Tax?
  • 1.3 Why Tax?
  • 1.4 What Are Tax Crimes?
  • 1.5 Why Tax Crimes in the European Union?
  • 2. Tax Crimes and Illicit Money Flows in the EUs: Comparison and Key Findings
  • 2.1 Introduction
  • 2.2 Research Design
  • 2.3 Tax Crimes as IMFs
  • 2.4 Comparative Case Studies on Tax Crimes
  • 2.5 Summary of Key Findings on Case Studies of Tax Crimes
  • 2.6 Approaches to Tax Crimes: Voices of Stakeholders
  • 2.7 Conclusion
  • 3. The Legal and Institutional Analysis of Tax Crimes from EU and Comparative Perspectives
  • 3.1 Introduction
  • 3.2 Methodology
  • 3.3 The Comparative Analysis of Tax Crimes in the European Union
  • 3.4 Towards a Criminal Tax Law of the European Union?
  • 3.5 Conclusion
  • 4. The Interconnections between Tax Crime, Organized Crime, and Corruption
  • 4.1 Introduction
  • 4.2 Exploring the Interconnections between Tax Crime and Organized Crime
  • 4.3 Exploring the Interconnections between Tax Evasion and Corruption
  • 4.4 Exploring the Interconnections between Tax Evasion and Money Laundering
  • 4.5 Conclusion
  • 5. The Role of Human Factors in Tax Compliance and Countering Tax Crimes
  • 5.1 Introduction: The Concept of Human Factors
  • 5.2 Human Factors and Tax Compliance
  • 5.3 Human Factors and Tax Law Enforcement
  • 5.4 Human Factors and the Politics of Tax Legislation
  • 5.5 Challenges of a Multi-​dimensional Analysis of Tax Crime
  • 5.6 Conclusion
  • 6. Public Interest Disclosure and Whistleblower Protection
  • 6.1 Introduction
  • 6.2 The Concept of Whistleblowing and Disclosure.
  • 6.3 The Necessity of Whistleblowing in Counter Crime Framework
  • 6.4 Protection and Guarantees for Whistleblowers
  • 6.5 Channels and Procedures of Disclosure for Whistleblowers
  • 6.6 Incentives and Remedies for Whistleblowers
  • 6.7 Sanctions on Whistleblower Protection Breaches
  • 6.8 Transposition Progress of the WBPD
  • 6.9 Human Factors in Whistleblowing
  • 6.10 Conclusion
  • 7. Tax Fraud Investigation Framework
  • 7.1 Introduction to the Tax Fraud Investigation Framework (TFIF) for Tax Authorities and LEAs
  • 7.2 Tax Fraud Investigation Framework
  • 7.3 Detection and Disruption
  • 7.4 Investigation
  • 7.5 Inter-​agency Cooperation in Cross-​border Cases
  • 7.6 Enforcement Options and Standard of Proof
  • 7.7 Outcome and Operational Learning
  • 7.8 Protection of Fundamental Rights
  • 7.9 Conclusion
  • 8. A Risk Assessment Methodology for Countering Tax Crime in the EU
  • 8.1 Introduction
  • 8.2 A Risk Assessment Methodology for Tax Crime: Explanation, Process, and Principles
  • 8.3 Risk Assessment Level 1 and Level 2
  • 8.4 PROTAX Risk Assessment Methodology (PRORAM): Failure Modes Effects Analysis (FMEA)
  • 8.5 Use Cases
  • 8.6 Conclusion
  • 9. Conclusion
  • Annex 1: Risk Impact Assessment and Evaluation Scheme
  • Annex 1a -Risk Impact Assessment of Suspicious Transactions
  • Annex 1b -Risk Impact Assessment of Control Measures
  • Annex 1c -Evaluation Scheme for Control Measures
  • Annex 2: Vulnerability Assessment
  • 1. Scope and Definition of Tax Crimes
  • 2. Threshold of Tax Crimes
  • 3. Sanctions for Tax Crimes
  • 4. Legal Liability for Tax Crimes in Member States
  • 5. International Cooperation in Criminal Matters
  • 6. Information Sharing
  • 7. Whistleblower Treatment
  • 8. Obligations to Report Suspicious Financial Behaviour
  • 9. Obligations to Maintain Secrecy of Client's Financial Transactions (Transparency versus Secrecy).
  • 10. Resource Constraints
  • Annex 3: Questions Indicating a Suspicious Behaviour/​Transaction/ Financial Arrangement (Red Flags)
  • Bibliography
  • Index.

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