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Combating Fiscal Fraud and Empowering Regulators

Combating Fiscal Fraud and Empowering Regulators

Objective

Since 2008 'fiscal leaks' have become an immediate policy challenge for EU governments, partly as a result of tax abuse. The COFFERS project unfolds as EU tax authorities transition to a new era in tackling tax abuse based upon policy innovation at the OECD, EU and national levels. COFFERS recognizes this creates a state of flux where much tax authority expertise regarding past regulations, systems and practices is now irrelevant and understanding has, instead, to focus upon the on-going change process. Deploying principles of evolutionary political economy COFFERS both studies and is an integral part of this change process. COFFERS recognizes that identifying and tackling the tax gap to relieve inequality is the ultimate aim. Noting the tax gap exists both domestically and internationally and ranges from criminal money laundering to sophisticated tax avoidance, COFFERS benchmarks current understanding of these issues, undertakes comparative analysis of approaches taken to tackle them across EU Member States, and assesses resources being allocated to the task of closing the tax gap. In parallel expert networks in business, the tax profession, secrecy jurisdictions and the criminal economy that develop the mechanisms undermining the expected effectiveness of tax systems will be appraised, especially with regard to responses to regulatory changes taking place. This results in COFFERS outputs that transmit analysis, risk assessment and policy advice. Deliverables of use to EU tax authorities include new tax gap analyses by state, tax risk maps identifying risk by jurisdiction, a new anatomy of money laundering risk, and tools to help tax authorities understand the risks that they face domestically and internationally. COFFERS delivers value for money in enhancing tax yield, effectiveness in creating the tools to achieve that goal, and behavioural change in taxpayers and their advisers as a result of recommendations made, all with the aim of reducing inequality.

Coordinator

UNIVERSITEIT UTRECHT

Address

Heidelberglaan 8
3584 Cs Utrecht

Netherlands

Activity type

Higher or Secondary Education Establishments

EU Contribution

€ 1 073 050

Participants (9)

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COPENHAGEN BUSINESS SCHOOL

Denmark

EU Contribution

€ 1 100 103,50

CITY UNIVERSITY OF LONDON

United Kingdom

EU Contribution

€ 638 155

TAX JUSTICE NETWORK LIMITED

United Kingdom

EU Contribution

€ 711 678,75

UNIVERSITY OF LIMERICK

Ireland

EU Contribution

€ 564 412,50

OTTO-FRIEDRICH-UNIVERSITAET BAMBERG

Germany

EU Contribution

€ 422 747,50

UNIVERZITA KARLOVA

Czechia

EU Contribution

€ 198 475

UNIVERSITY OF LEICESTER

United Kingdom

EU Contribution

€ 62 421,25

ALTINBAS UNIVERSITESI

Turkey

EU Contribution

€ 150 297,50

THE UNIVERSITY OF WARWICK

United Kingdom

EU Contribution

€ 65 648,75

Project information

Grant agreement ID: 727145

Status

Ongoing project

  • Start date

    1 November 2016

  • End date

    31 October 2019

Funded under:

H2020-EU.3.6.1.1.

  • Overall budget:

    € 4 986 989,75

  • EU contribution

    € 4 986 989,75

Coordinated by:

UNIVERSITEIT UTRECHT

Netherlands