Report on comparative legal and institutional analysis

This report provides an analysis of tax crimes, their scope, volume and definitions in EU Member States.

A comparative analysis of tax crime in the European Union

This report compiles the results from the characterisation of the human factor in terms of the victims, the enablers of tax crimes and the perpetrators of tax crimes. These analyses will be discussed with tax authorities and policy-makers across the EU to review, confirm or correct the findings before feeding into the final report to be distributed among European tax authorities and policy-makers.