PROTAX

New Methods to PRevent, Investigate and Mitigate COrruption and TAX Crimes in the EU

 
 

PROTAX will contribute to a European Security Model providing solutions for prevention and prosecution of tax crimes. Based on analysis of current approaches of law enforcement, legal frameworks at Member State level and in-depth empirical investigation of human factors, shaping institutional and professional practices of stakeholders PROTAX will develop in close co-operation with practitioners tool kits for security policy makers, law enforcement agencies and tax authorities. They will
combine high use-value with a strong European perspective, paving the way towards an integrated European approach.

Since serious and organised tax crimes often involve cross-border activities, requiring cooperation across national jurisdictions a shared understanding of risks, threats and security measures will improve European law enforcement practices. PROTAX will produce innovative solutions boosting evolutionary development towards a genuine and sustainable European approach, significantly reducing the damages for European societies caused by criminals in the financial sector.

Activities

PROTAX adopts a five-pronged approach.

1. We use case studies of tax crimes to investigate the roles of various actors.

2. We conduct focus groups with stakeholders in Member States.

3. We focus on the role of professional enablers as
facilitators allowing illicit financial flows through legitimate institutions.

4. We map out various legal and enforcement
approaches across the EU.

5. We make recommendations and provide a toolkit improving prevention of tax crimes and
enforcement of the law.

PROTAX will involve experts from law enforcement agencies and tax authorities in structured exchanges to share experience and ideas. A focus will be on cross-border aspects, assuming that tax crimes spread from “source countries” across the EU (e.g., to tax havens). PROTAX guidelines and toolkits will consider standards of data protection, privacy and social acceptability.

 

Partners

  • Conventry University (United Kingdom)
  • Trilateral Research LTD (United Kingdom)
  • Bundesministerium für Finanzen (Austria)
  • Bundesministerium für Justiz (Austria)
  • Financial Intelligence Analysis Unit (Malta)
  • Eesti Maksu ja Tolliamet (Estonia)
  • Ministério da Justiça (Portugal)
  • An Grada Siochana (Ireland)

Runtime

05/2018 - 04/2021

Funding

PROTAX has received funding by the European Union’s Horizon 2020 research and innovation programme H2020-SEC-07-FCT–2016-2017 under grant agreement no 787098.