TY - JOUR AU - Umut Turksen PY - 2020/12/01 Y2 - 2024/03/29 TI - The importance of a common definition of tax crime and its impact on criminal countermeasures in the EU: An explorative study JF - European Law Enforcement Research Bulletin JA - EULERB VL - 0 IS - 20 SE - Articles DO - UR - http://bulletin.cepol.europa.eu/index.php/bulletin/article/view/423 AB - Tax crimes have continued to overreach legal clarity, enforcement certainty, fiscal performanceand effective public policy in the European Union (EU). The criminal justice countermeasuresthat have been devised to confront the vitality, intransigence and impacts of tax crimes haveconsequently been far from being effective and efficient. Guided by the research outputs of anEU funded PROTAX, an advanced solution-hunting research project for tax crimes, this articleidentifies the uncertainties embedded in the definition of tax crimes in the legal frameworksacross the EU Member States as one of the key impediments that weaken the resolve to fightagainst 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 forthe development of new methods that can effectively counter tax crimes in the EU. ER -