Vat fraud: Interdisciplinary Research on Tax crimes in the European Union
(Grant Agreement no: 878619)
VIRTUE enjoys the participation of a panel of Research Associates, who will contribute to the project:
• Analysing a specific research topic that has particular relevance for the purposes of the project;
• Enhancing the multidisciplinary approach of the project offering insights from a different scientific discipline; or
• Expanding the comparative analysis to a jurisdiction that is not directly covered by the project.
Each Research Associate will provide the Core Research Team with a technical report that will become an integral part of the research outcomes and published on this website.
Dr. Stuart MacLennan
Stuart MacLennan (LL.B. Hons - University of Edinburgh; LL.M. - Glasgow Graduate School of Law; Ph.D. Trinity College, University of Dublin) is Associate Professor of Law and an Associate Member of the Centre for Financial and Corporate Integrity (CFCI) at Coventry University. Stuart was previously an advisor on European Affairs in the Scottish Parliament, before going on to teach at Trinity College, University of Dublin, and the China-EU School of Law. Stuart has published extensively in the fields of taxation and European Union law focusing, in particular, on corporate tax avoidance and evasion, and tax competition in the European Union and beyond.
Lloydette Bai- Marrow has 15 years of justice sector experience with expertise in investigating and prosecuting complex economic crime. She has cross-government experience gained as a prosecutor at the Serious Fraud Office, the Crown Prosecution Service and the former Revenue & Customs Prosecutions Office. She is a Visiting Faculty at the International Anti-Corruption Academy (IACA) in Vienna, Austria, teaching on their Masters in Anti-Corruption Studies and Masters in Anti-Corruption Corruption & Collective Action. Lloydette is a consultant and her work focuses on investigatory and advisory services in relation to corporate investigations, criminal and regulatory investigations, non-prosecution agreements and compliance programs.
"Exploring Best Practices for the Effective Investigation of Fiscal Corruption."
Dr. Dawn M. Carpenter
Dawn Carpenter is a professor of Finance at The Catholic University of America and a Practitioner Fellow at the Kalmanovitz Initiative for Labor and the Working Poor at Georgetown University. Her work focuses on contributive justice theory as a moral foundation for business ethics. Dr. Carpenter earned her doctorate in Liberal Studies (Ethics) from Georgetown University and holds graduate degrees in Catholic theology, public finance, and political science.
"Tax compliance in the age of stakeholder capitalism."
Dr. Luca d'Ambrosio
Luca d’Ambrosio is Associate Research Fellow at the University Paris 1 Panthéon Sorbonne and Lecturer at Sorbonne and Sciences Po Law Schools. His interests focus on International, European and Comparative Criminal Law as well as on Corporate accountability in human rights, environmental and climate change fields. He has published widely in his specialization areas and has been visiting professor in several universities (Cambridge, Santa Fe, Columbia and Luiss). He regularly advises law firms, companies, international organizations and NGOs on different matters of transnational criminal law and corporate accountability at large.
"The use of settlement agreements in the field of tax fraud: lessons from the Google case in France."
Dr. Elaine Doyle
Elaine Doyle is Senior Lecturer in Taxation at University of Limerick in Ireland. Her research interests include inter alia professional ethics and risk management in tax practice, ethical reasoning and ethics education and innovation in higher-level pedagogy. She has published both nationally and internationally in these areas and has secured national and international funding to support her research activities. She is currently Chair of the Irish Accounting and Finance Association. She is an award-winning teacher with national and international award accolades.
"The Role of Tax Practitioners in Enhancing Tax Compliance."
Dr. Alessio Faccia
Alessio Faccia (Ph.D. in Business Administration) is Lecturer at the School of Economics, Finance and Accounting of Coventry University. He qualified as Auditor and Chartered Accountant in 2009. He has gained International Experience as an Assitant Professor in Accounting (American University in the Emirates, University LUISS Guido Carli, La Sapienza, Roma Tre). He has served as an expert and trainer for the Italian tax police (GdF) within the Course for Officials from Tax Authorities of CIAT. He also served as court-appointed technical consultants in the area of White Collar Crime and Bankruptcy.
"Assessing VAT frauds through scoring models. A new approach to prevent and detect tax crimes, helping to qualify tax avoidance and tax evasion across Europe."
Dr. Rasha Kassem
Rasha Kassem is an internationally-oriented academic with thirteen years of experience in Higher Education. Rasha’s expertise is in Forensic Accounting; Fraud Prevention; Fraud Investigation; Corporate Governance; Audit; and Financial Reporting. She is currently a Senior Lecturer at the School of Business and Law at Coventry University. Rasha is also a Certified Fraud Examiner, an academic advisor at CIFAS, a member of the Cross-Sector Advisory Group at the Cabinet Office, and a member of the ACFE Fraud Advisory Council. Rasha has authored numerous publications in Fraud, Audit, and Corporate Governance, and has reviewed several manuscripts for a wide range of international peer-reviewed journals and book publishers.
"The Use of Analytical Procedures, Detail Tie in Testing, and Data Mining Techniques in Countering Fiscal Corruption and Tax Fraud."
Dr. Ina Kubbe & Dr. Morten Koch Andersen (co-authors)
Ina Kubbe is a Post-Doctoral Fellow working at the School of Political Science, Government and International Relations at Tel Aviv University, where she mainly researches and teaches on corruption, migration and conflict resolution. Ina also works as an international consultant for several organizations and institutions such as the European Union, OSCE, NATO or the United Nations Office on Drugs and Crime. She is specialized in social science methodology and comparative research on empirical corruption, democracy, governance and gender research as well as political psychology, and has published extensively in the area of corruption.
Morten Koch Andersen is specialized in the interdisciplinary study of the nexus between corruption and human rights. He has worked on corruption and human rights for more than a decade, with a special interest in torture, political mobilization, rule of law practices, impunity and citizenship. He is researching at the Centre for Global Criminology, University of Copenhagen.
"Tax Injustice: The adverse effects that tax evasion and tax avoidance exert on human rights."
Dr. Liliane Mouan
Liliane Mouan is Lecturer in Emerging Markets at Coventry University and Associate Fellow at the Transnational Law Institute, King’s College London. Her research lies at the intersection of law, politics and international relations and centres on aspects of international economic law, governance and development. Her current research focuses, inter alia, on corruption and illicit financial flows within the extractive industries. She has served as a consultant for various organisations, including Transparency International and Amnesty International, and has acted as a guest lecturer for Surrey Business School, Stellenbosch University and the Getulio Vargas Foundation’s School of Law in Brazil.
"The role of transparency in the fight against fraudulent and corrupt practices in the area of taxation."
Dr. Marta Muñoz de Morales Romero
Marta Muñoz de Morales Romero is a Professor at the University of Castilla-La Mancha, where she teaches Criminal Law and European Criminal Law. Her work focuses on European Criminal law, legislative evaluation, and the role of compliance programs in corporate criminal liability cases. She has published both nationally and internationally in these areas. She has been visiting scholar at the Max Planck Institut für ausländisches und internationales Strafrecht, the UPENN law school and the University of Naples II.
"The Spanish Approach to Anticorruption Public Compliance in the Area of Taxation."
Dr. Pietro Maria Sabella
Pietro Maria Sabella is Adjunct Assistant Professor in Criminal Law at Luiss University, he holds a PhD in Law and Business, with a thesis on the individual and corporate criminal liability for tax crimes. He is a member of the European Research Center on Tax Crimes and of the International Association of Penal Law (AIDP). His research focuses on corporate criminal liability, tax and financial crimes, but also cyberterrorism and hate crimes. He is Lawyer in Rome.
"Ne bis in idem and double-track sanctions in the Italian anti-tax evasion legal framework: The specific features of the “extended” confiscation measure to prevent and to fight against fiscal corruption."
Dr. Rossella Sabia
Rossella Sabia is Research Fellow and Adjunct Assistant Professor in Criminal Law at Luiss University, Rome. Her current research interests focus on corporate criminal law, corruption and criminal compliance. She was co-teacher in the Master of Management and Technology at Luiss Business School and Fellow at the Cluster of Excellence “Normative Orders”, Goethe University, Frankfurt. She has been admitted as Post-doctoral Global Fellow at New York University School of Law.
"Compliance Programs to Prevent Fiscal Corruption and Tax Fraud. A Public-Private Cooperation Model from The Italian Perspective."
Dr. Pietro Sorbello
Pietro Sorbello is a Lieutenant Colonel of Guardia di Finanza (i.e., the Italian military Police Force with general economic and financial crime-fighting competences). He holds a PhD in Criminal Law from the University of Bologna, with a thesis focused on the abuse of law in criminal matters. He is Adjunct Professor in Criminal Law at LUMSA University and member of the International Association of Penal Law (AIDP). His research focuses on economic criminal law.
"Prevention, punishment and punitive damages: strengths and weaknesses of the Italian anticorruption strategy in the area of taxation."