1,720,984 research outputs found
Tax Fraud Investigation Framework:Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice
Full text linkOne of key obstacles to timely and effective cross-border tax fraud investigations stems from the disparate approaches found across Europe. The Tax Fraud Investigation Framework (TFIF) is a toolkit developed within the PROTAX project. Since one of the aims of this book is to offer practical and user-friendly solutions for key stakeholders in tax enforcement, this chapter is devoted to the TFIF, which combines expertise from academia and law enforcement practitioners. The TFIF is designed to harmonize and support law and tax enforcement agencies in order to facilitate successful investigations and prosecutions against tax fraud at national and transnational levels. It aims at promoting: (i) a consistent and logical procedural approach to countering tax fraud at national and EU levels; (ii) common methods and techniques for investigating and prosecuting tax fraud; (iii) a harmonized standard for working across different agencies (multi-agency working) at national and EU levels; (iv) best practices in order to prevent and counter tax fraud by discouraging the criminals from expanding into new fraud ventures; (v) savings of time and resources during cross-jurisdictional legal analysis thus enhancing initial investigation; (vi) effective pathways for transforming information to intelligence and to build an effective response to transnational VAT fraud; (vii) information on the different types of evidence necessary for securing a conviction in selected EU Member States
Conclusion:Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice
Full text linkThis 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
The Legal and Institutional Analysis of Tax Crimes from EU and Comparative Perspectives:Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice
Full text linkThe fight against tax crimes and other financial crimes such as corruption requires a combination of national and cross-border use of relevant laws and institutions. Nonetheless, it is necessary to address the deficiencies in individual and collaborative arrangements and find out if and what strengths therein can be exploited by the EU Member States. Using socio-legal and comparative research methodologies, this chapter addresses the above issues through exploring the relevant EU legal instruments as well as institutions that seek to counter crime against the financial interests of the EU and its Member States. A careful look at the EU’s counter financial crime ecosystem reveals that Directive (EU) 2017/1371 (PIF Directive) and Council Regulation (EU) 2017/1939 (the EPPO Directive) are part of a cocktail of progressive measures by the EU to tackle financial crime. Although most EU Member States have agreed to criminalize VAT fraud and related crimes, VAT against the financial interest of the EU is still pervasive. Also, a comparative study of the legal framework of the EU Member States involving definitions, prosecution routes, sanctions, and liability of both natural and legal entities for tax crimes shows not only the pervasiveness of tax crimes but also the disparities and similarities of approaches in countering these crimes. The chapter concludes that EU criminal policy on financial matters needs to be enhanced including the extension of the criminalization to VAT fraud under ten million euro and an active role of the EPPO with reference to these offences
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
The Techniques for the Harmonisation of the Criminal Law within the European Union: What implications for the reform of the internal sanctioning system?
Full text linkLe sanzioni definite nelle norme minime delle direttive adottate dall’Unione europea nell’esercizio della propria competenza penale indiretta possono essere ordinate e classificate in diversi modelli muovendo – in via gradata – da clausole generali, del tipo “sanzioni penali effettive, proporzionate e dissuasive”, fino a formule più analitiche, come quelle che prescrivono il minimo di pena detentiva massima. Dalle tecniche impiegate per la definizione degli elementi costitutivi delle sanzioni dipende il grado di armonizzazione delle pene a livello europeo, nonché ilmargine discrezionale di scelta che residua in capo al legislatore nazionale in prospettiva di riforma
Preventing Corporate Corruption and Promoting Business Integrity through Incentives: A Critical Analysis
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