Tax Crimes And Enforcement In The European Union

Author : Umut Turksen
Publisher : Oxford University Press
ISBN 13 : 0192676504
Total Pages : 385 pages
Book Rating : 4.04/5 ( download)

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Download or read book Tax Crimes and Enforcement in the European Union written by Umut Turksen and published by Oxford University Press. This book was released on 2023-01-12 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Umut Turksen
Publisher : Bloomsbury Publishing
ISBN 13 : 150993796X
Total Pages : 336 pages
Book Rating : 4.67/5 ( download)

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Download or read book Countering Tax Crime in the European Union written by Umut Turksen and published by Bloomsbury Publishing. This book was released on 2021-03-25 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU's tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD). The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to mitigate tax crimes with greater effect. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.

Author : A. A. Aronowitz
Publisher : Kugler Publications
ISBN 13 : 9789062991365
Total Pages : 168 pages
Book Rating : 4.6X/5 ( download)

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Download or read book Value-added Tax Fraud in the European Union written by A. A. Aronowitz and published by Kugler Publications. This book was released on 1996 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.

Author : Umut Turksen
Publisher : Hart Publishing
ISBN 13 : 9781509937981
Total Pages : pages
Book Rating : 4.86/5 ( download)

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Download or read book Countering Tax Crime in the European Union written by Umut Turksen and published by Hart Publishing. This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book seeks durable solutions for tax crime and is a great source for development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU's tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD). The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to effectively fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to effectively mitigate tax crimes. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and research students interested in productive interaction between tax, criminal and administrative laws"--

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264572872
Total Pages : 78 pages
Book Rating : 4.74/5 ( download)

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Download or read book Fighting Tax Crime – The Ten Global Principles, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-06-17 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

Author : Jean-Pierre Brun
Publisher : World Bank Publications
ISBN 13 : 1464818746
Total Pages : 115 pages
Book Rating : 4.45/5 ( download)

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Download or read book Taxing Crime written by Jean-Pierre Brun and published by World Bank Publications. This book was released on 2022-07-21 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement offi cials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. • Chapter 1 provides an introduction. • Chapter 2 presents strategic considerations for establishing information exchange channels between tax and criminal investigative agencies. • Chapter 3 explains how to combine tax and financial crime prosecution as part of an interagency asset recovery strategy. • Chapter 4 discusses approaches to developing interagency information exchange at the regional and international levels. • Chapter 5 provides recommendations for future efforts to enhance the role of tax authorities in supporting efforts to combat money laundering and corruption, and the role of law enforcement authorities in the recovery of proceeds of tax crimes. • The appendix contains case studies that illustrate effective interagency cooperation, including at the international level.

Author : Alessandro Bernardi
Publisher : Bloomsbury Publishing
ISBN 13 : 1509903615
Total Pages : 200 pages
Book Rating : 4.10/5 ( download)

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Download or read book Investigating European Fraud in the EU Member States written by Alessandro Bernardi and published by Bloomsbury Publishing. This book was released on 2017-07-13 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a detailed overview of the rules regarding criminal investigations into financial-economic criminality in the EU's main legal systems. These rules have become fundamental to the effective protection of the Union's financial interests. It undertakes a comparative study of six national legislatures (Italy, Spain, France, Germany, Poland, the UK) which serve as paradigms of the different judicial systems existing in the Union, in order to offer a complete overview of the different approaches to financial-economic investigation in the EU. The work is further enriched with cross–sectional essays that deal with the more general issues, such as data-protection and the future of investigations in the view of the establishment of the European Public Prosecutor's Office (or EPPO). This provides a wider perspective on the themes considered. The book also examines trans-national issues, providing essential context to the EU's legislative instruments intended to protect the financial interests of the Union.

Author : Georg Kofler
Publisher : IBFD
ISBN 13 : 9087221118
Total Pages : 581 pages
Book Rating : 4.19/5 ( download)

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Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

Author : Gerhard Dannecker
Publisher :
ISBN 13 : 9789632958866
Total Pages : 554 pages
Book Rating : 4.61/5 ( download)

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Download or read book Criminal Law Aspects of the Protection of the Financial Interests of the EU written by Gerhard Dannecker and published by . This book was released on 2019 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Michiel Luchtman
Publisher :
ISBN 13 : 9789050958622
Total Pages : 0 pages
Book Rating : 4.21/5 ( download)

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Download or read book European Cooperation Between Financial Supervisory Authorities, Tax Authorities and Judicial Authorities written by Michiel Luchtman and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: On the occasion of the XVIIIth International Congress of Penal Law held in Istanbul (Turkey) in September 2009, Michiel Luchtman was awarded the prestigious 2009 Siracusa Prize for this book. The system of law enforcement within the European Union is based on so-called "indirect enforcement." This means that Member States are, within certain binding EU preconditions, responsible for the enforcement of EC and EU law by means of criminal law, administrative law, etc. In order to realize the EU dimension of law enforcement, co-operation with other Member States is often necessary. This book focuses on the relationship between the two instruments for transnational co-operation in the field of evidence gathering - namely, mutual assistance in administrative matters and mutual assistance in criminal matters. This volume not only contains an analysis of the relevant rules on transnational law enforcement co-operation, but also the results of a comparative study into the nature and organization of national law enforcement in three Member States. The criminal and administrative enforcement of tax law (direct taxes) and conduct-of-business supervision in the financial markets in the Netherlands, Germany, and Switzerland are used as case studies. Special attention is paid to banking secrecy. The book identifies to what extent mutual assistance in administrative matters and mutual assistance in criminal matters, as distinguishable concepts of co-operation, are in keeping with the nature and organization of law, financial, and criminal enforcement in the countries concerned. It concludes with recommendations for an alternative model of co-operation within the EU. These recommendations are viewed against the background of important developments within the EU, including the conclusion of the Treaty of Lisbon, the introduction of mutual recognition as the dominant concept for criminal law enforcement co-operation, and the scope of the EC influence on criminal law enforcement (first pillar).