Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice

Umut Turksen; Reinhard Kreissl; Fanou Rasmouki; Donato Vozza; Adam Abukari

doi:10.1093/oso/9780192862341.003.0009

Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice

Umut Turksen
, Reinhard Kreissl
, Fanou Rasmouki
, Donato Vozza
, Adam Abukari

Research Centre for Resilient Business and Society

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

17 Downloads (Pure)

Abstract

This concluding chapter highlights the efforts put into reducing tax crimes. It starts with the socio-economic impact of the COVID-19 pandemic on budget deficits and optimisation of tax collection and reducing the tax gap. The Anti-Money Laundering (AML) framework and anti-tax fraud framework in the EU laid the foundation for future legislation and policy to counter tax crimes across Europe. Case studies, focus groups, and workshops found that interagency and international cooperation in fighting tax crimes fronted significant constraints, such as data exchange, joint investigations, collaborative asset confiscations, and sanctions. The chapter then discusses the findings from the PROTAX project to expound its point on legal regimes being made across Europe. It suggests that developing a holistic tax enforcement eco-system is needed instead of just tinkering with legal provisions.

Original language	English
Title of host publication	Tax Crimes and Enforcement in the European Union
Subtitle of host publication	Solutions for Law, Policy, and Practice
Editors	Umut Turksen, Donato Vozza, Reinhard Kreissl, Fanou Rasmouki
Publisher	Oxford University Press (OUP)
Chapter	9
Pages	282-287
Number of pages	6
Edition	1
ISBN (Electronic)	9780192862341
DOIs	https://doi.org/10.1093/oso/9780192862341.003.0009
Publication status	Published - Feb 2023

Bibliographical note

Open access CC-BY

Funding

EU Horizon 2020

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 13 Climate Action
SDG 16 Peace, Justice and Strong Institutions

Keywords

AML framework
COVID-19 pandemic
EU
PROTAX project
anti-tax fraud framework
interagency
international cooperation
tax crimes

ASJC Scopus subject areas

General Social Sciences

Access to Document

10.1093/oso/9780192862341.003.0009Licence: CC BY

oso-9780192862341-chapter-9Final published version, 116 KBLicence: CC BY

Cite this

Turksen, U., Kreissl, R., Rasmouki, F., Vozza, D., & Abukari, A. (2023). Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice . In U. Turksen, D. Vozza, R. Kreissl, & F. Rasmouki (Eds.), Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice (1 ed., pp. 282-287). Oxford University Press (OUP). https://doi.org/10.1093/oso/9780192862341.003.0009

Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice . / Turksen, Umut; Kreissl, Reinhard; Rasmouki, Fanou et al.
Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. ed. / Umut Turksen; Donato Vozza; Reinhard Kreissl; Fanou Rasmouki. 1. ed. Oxford University Press (OUP), 2023. p. 282-287.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

Turksen, U, Kreissl, R, Rasmouki, F, Vozza, D & Abukari, A 2023, Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice . in U Turksen, D Vozza, R Kreissl & F Rasmouki (eds), Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. 1 edn, Oxford University Press (OUP), pp. 282-287. https://doi.org/10.1093/oso/9780192862341.003.0009

Turksen U, Kreissl R, Rasmouki F, Vozza D, Abukari A. Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice . In Turksen U, Vozza D, Kreissl R, Rasmouki F, editors, Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. 1 ed. Oxford University Press (OUP). 2023. p. 282-287 doi: 10.1093/oso/9780192862341.003.0009

Turksen, Umut ; Kreissl, Reinhard ; Rasmouki, Fanou et al. / Conclusion : Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice . Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. editor / Umut Turksen ; Donato Vozza ; Reinhard Kreissl ; Fanou Rasmouki. 1. ed. Oxford University Press (OUP), 2023. pp. 282-287

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Conclusion: Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice

Abstract

Bibliographical note

Funding

UN SDGs

Keywords

ASJC Scopus subject areas

Access to Document

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