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Managing the risk of tax crimes at an EU level is a complex but vital task. The cross-border nature of tax crime, the lack of a harmonised definition and inter-jurisdictional challenges between EU Member States hinder collaboration, information-sharing and efficient countering of tax crimes. While...

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...

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...