Human factors can be seen as the missing link in turning law in the books into law in action. They can add an important dimension to legal analysis. Psychological, organisational and social conditions determine human perception and reflection, cooperation and action. Task performance and problem-solving...
Tax crimes substantially impact the budgets of EU Member States and create damage to society. Efficient criminal countermeasures can prevent and mitigate the impact of tax crimes, but the efforts of law enforcement agencies and tax authorities are hindered by various challenges, for instance the...
Co-creation is a collaborative process through which stakeholders define an issue and collectively create solutions to address it. It is a process particularly valuable in developing innovative and harmonious cross-border solutions to tackle tax crime. It has been an integral part of the development of the...
The recent FinCEN files leak demonstrated the scale of the problem of information-sharing across borders when it comes to countering tax crimes and financial misconduct around the world. The blatant information-sharing deficit within the global financial system serves as a strong policy wake-up call and...
Effective investigation and prosecution of tax crimes rely on wide and comprehensive exchanges of information between all actors involved. There has to be no leakage or bottleneck in the flow of information from the tax authorities’ first suspicion of a tax offence to the competent...
An intriguing finding of the PROTAX project so far has been the dual role “enablers” play in the environment of tax crime. PROTAX has found that enablers - tax professional such as bankers, tax advisors, asset managers and accountants – often have competing legal and ethical...
In this blog, our partner the Estonian Tax and Customs Board provides an example of key challenges met in the prosecution of tax crime for the law enforcement agency’s point of view. During the PROTAX focus groups, we meet tax experts, tax authorities representatives, Law Enforcement...
This article provides an overview of the recent developments in law enforcement practices pertaining to tax evasion in Malta. A particular focus is given to information exchanges between the Financial Intelligence Analysis Unit (FIAU), tax & custom authorities and the police. Legislative Framework Amendments to the Prevention...
In this article PROTAX partner, VICESSE, discusses different perspectives in understanding and offering solutions to countering tax crimes. Focus groups and the benefit of cross-sectoral collaborations The charm of bringing experts with different professional backgrounds, roles and duties together to discuss problems of tax crimes in a...
In this article, PROTAX partner, the Austrian Federal Ministry of Constitutional Affairs, Reforms, Deregulation and Justice, reflects on the challenges and obstacles met in investigating tax crimes and offers possible solutions. Key Challenges Efficient and target-oriented detection is, therefore, an important aspect in the fight against tax...