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

This report explores the interconnections between tax crimes and corruption in the United Kingdom. As it is highlighted in the report, policing corporate economic crime and especially tax crime presents a regulatory challenge. Moreover, as the report 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.