Vat fraud: Interdisciplinary Research on Tax crimes in the European Union
(Grant Agreement no: 878619)
Please find below the reports and techical papers produced by the project's Leading Experts and Research Associates.
The Potential Role of Tax Practitioners’ in Enhancing Tax Compliance
Dr. Elaine Doyle
Senior Lecturer in Taxation & Head of Department of Accounting and Finance,
Kemmy Business School, University of Limerick, Ireland
Tax practitioners are systemically crucial intermediaries between taxpayers and the tax authorities. The combination of self-assessment systems, complex tax codes, increased penalties for non-compliance and higher levels of cross border activity has resulted in an increased reliance on tax practitioners’ advice as taxpayers grapple with complying, or not, with tax legislation. Tax practitioners are acknowledged as having significant influence on the tax compliance behaviour of their clients. Enhancing our understanding of how tax practitioners approach predicaments is therefore essential in the context of increasing tax compliance. The first main action identified by the VIRTEU project in the fight against tax crimes is prevention. Within this context, this paper will focus on the role carried out by tax practitioners, how they approach their work from an ethical perspective and how we can use this knowledge to suggest ways of encouraging tax practitioners to enhance the tax compliance behaviour of their clients.
Prevention, punishment and punitive damages: Strengths and weaknesses of the Italian anti-corruption strategy in area of taxation.
Dr. Pietro Sorbello
Colonel of Guardia di Finanza (Italian Tax Police)
Adjunct Professor in Criminal Law at University of Teramo
Tax evasion distorts the correct functioning of the market and alters the fairness of the tax system generating social inequity. Tax crimes are also criminogenic with respect to corruption. As a result, a successful strategy to counter both tax crimes and corrupt practices should aim at improving the relationship between tax authorities and taxpayers so to increase tax compliance, and at enhancing cooperative adherence to tax rules. Alongside repression, it is necessary to identify alternative tools that at the same time make violations unprofitable and incentivize subsequent disclosure and remedial actions.