| Title: |
Conclusion |
| Authors: |
Turksen, U; Kreissl, R; Rasmouki, F; Vozza, D; Abukari, A |
| Source: |
Tax Crimes and Enforcement in the European Union ; page 282-288 ; ISBN 0192862340 9780192862341 9780191953408 |
| Publisher Information: |
Oxford University PressOxford |
| Publication Year: |
2023 |
| Description: |
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. |
| Document Type: |
book part |
| Language: |
English |
| ISBN: |
978-0-19-286234-1; 978-0-19-195340-8; 0-19-286234-0; 0-19-195340-7 |
| DOI: |
10.1093/oso/9780192862341.003.0009 |
| Availability: |
https://doi.org/10.1093/oso/9780192862341.003.0009; https://academic.oup.com/book/chapter-pdf/57458841/oso-9780192862341-chapter-9.pdf |
| Rights: |
https://creativecommons.org/licenses/by-nc-nd/4.0/ |
| Accession Number: |
edsbas.1EFD1CFC |
| Database: |
BASE |