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    Combating Fiscal Fraud and Empowering Regulators

    Bringing tax money back into the COFFERS

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    Contributor(s)
    Unger, Brigitte (editor)
    Rossel, Lucia (editor)
    Ferwerda, Joras (editor)
    Collection
    European Research Council (ERC); EU collection
    Language
    English
    Show full item record
    Abstract
    This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial crisis, new business forms, scandals and novel regulatory instruments impact upon it. This ecosystem evolves as jurisdictions, taxpayers, and experts react. Our analysis focuses mainly on Europe and five new regulations: Automatic Exchange of Information, which requires that accounts held by foreigners are reported to authorities in the account holder’s country of residence; the OECD’s Base Erosion and Profit Shifting initiative and Country by Country Reporting, which attempt to reduce the opportunity spaces in which corporations can limit tax payments and utilize low or no tax jurisdictions; the Legal Entity Identifier which provides a 20-digit identification code for all individual, corporate or government entities conducting financial transactions; and the Fourth and Fifth Anti-Money Laundering Directives, that criminalize tax crimes and prescribe that the Ultimate Beneficial Owner of a company is registered. Working from accounting, economic, political science, and legal perspectives, the analysis in this book provides an assessment of the reforms and policy recommendations that will reinforce the international tax system. The collection also flags the dangers posed by emerging tax loopholes provided by new business models and in the form of freeports and golden passports. Our central message is that inequality can and has to be reduced substantially, and we can achieve this through an improved international tax system.
    URI
    https://library.oapen.org/handle/20.500.12657/47105
    Keywords
    tax evasion, tax ecosystem, regulation, tax crimes, BEPS, AEoI, AML, tax system
    DOI
    10.1093/oso/9780198854722.001.0001
    Publisher
    Oxford University Press
    Publisher website
    https://global.oup.com/
    Publication date and place
    Oxford, 2021
    Grantor
    • H2020 European Research Council Research grant informationFind all documents
    • Universiteit Utrecht
    Classification
    Economics
    Corporate finance
    Corporate crime / white-collar crime
    Pages
    368
    Public remark
    Funder name: Utrecht University, School of Economics
    Rights
    https://creativecommons.org/licenses/by-nc-nd/4.0/
    • Imported or submitted locally

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    License

    • If not noted otherwise all contents are available under Attribution 4.0 International (CC BY 4.0)

    Credits

    • logo EU
    • This project received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 683680, 810640, 871069 and 964352.

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