Vat fraud: Interdisciplinary Research on Tax crimes in the European Union
(Grant Agreement no: 878619)
VIRTEU is divided into four interconnected phases:
Phase 1) Desk Research (April 2020 – February 2021)
This phase will be focused on the acquisition of the essential data that will constitute the foundation of the entire project and that will orient its implementation. This phase will consist in the analysis of the data obtained through desk research and direct enquiries submitted to supranational organizations and domestic authorities’ representatives of the private sector, and to other stakeholders. Such extensive information gathering process will aim at acquiring both quantitative and qualitative data through the production of tailored questionnaires.
Phase 2) Leading Expert Consultations (March 2021 - May 2021)
In the second phase, the investigators will enrich and corroborate their research findings through interaction with ten internationally renowned academics whose area of expertise is complementary to that of the investigators because of the country of reference or of the specific area of knowledge that they cover (i.e., economy and statistics, criminology and sociology, psychology). Such interaction will occur through four brainstorming sessions with each expert conducted via videoconferences and through the redaction of a written report focused on each expert's area of knowledge. The experts will be identified as follows: one within the EU institutions, six among each of the selected countries, three among expert in relevant areas such as criminology, economy and/or statistics, and transnational criminal law.
Phase 3) Thematic Workshops (June 2021 - July 2021)
In the third phase, two high-level thematic workshops will be held. The first (June 2021) will gather high-level legal practitioners from the European institutions and each selected country, as well as additional participants from the private sector or civil society. The second (July 2021) will gather operatives working at the European level, public officials working within relevant departments for each selected country, as well as representatives of the private sector or other stakeholders. Essential feedback will be obtained from the experts that will be bearers of essential practical knowledge moreover the participants will have the opportunity for exchanging experience and best practices.
Phase 4) Final Dissemination (August 2021 - September 2021)
This phase will be devoted to disseminating the research outcomes producing a technical paper, tailored to law enforcement officials; organising an international conference to communicate the anti-tax crimes and anti-corruption developed strategies and recommendations; writing two journal articles and an edited volume; circulating the research outcomes on relevant scientific blogs and social networks.