VIRTEU VAT Fraud: Interdisciplinary Research on Tax Crimes in the European Union: The Interconnections Between Tax Crimes and Corruption in the United Kingdom

Project Details


VIRTEU is an EU funded project led by University of Coventry. Within this project,, Branislav Hock acted as the leading expert for the UK. In this paer of the project, Hock explores the interconnections between tax crimes and corruption in the United Kingdom. As the project explains, tax systems may feature inequalities, being economic, legal, or political. Such inequalities allow tax debtors to obtain an improper tax advantage by bending the rules of the tax system, taking advantage of the technicalities of a tax system or mismatches between two or more tax systems. When investigating and prosecuting tax fraudsters and other criminals, criminal justice agencies face substantive, procedural, and operational obstacles. In the United Kingdom, such a phenomenon is affected by a complex set of legislative and regulatory mechanisms targeting both criminals and those that facilitate tax crimes.
Effective start/end date4/03/2030/09/21


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