The importance of a common definition of tax crime and its impact on criminal countermeasures in the EU: An explorative study

Abstract

Tax crimes have continued to overreach legal clarity, enforcement certainty, fiscal performance
and effective public policy in the European Union (EU). The criminal justice countermeasures
that have been devised to confront the vitality, intransigence and impacts of tax crimes have
consequently been far from being effective and efficient. Guided by the research outputs of an
EU funded PROTAX, an advanced solution-hunting research project for tax crimes, this article
identifies the uncertainties embedded in the definition of tax crimes in the legal frameworks
across the EU Member States as one of the key impediments that weaken the resolve to fight
against tax crimes in the EU effectively. By utilising empirical and comparative legal research,
this article delves into the main gaps in the criminalisation of tax evasion behaviour. It urges for
the development of new methods that can effectively counter tax crimes in the EU.