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1 – 10 of 22This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering…
Abstract
Purpose
This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU.
Design/methodology/approach
The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.
Findings
The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation.
Research limitations/implications
Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU.
Practical implications
The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.
Social implications
Realignment and harmonisation of tax enforcement paractices in the EU Member States thus help in the reduction of tax gap resulting from tax offences.
Originality/value
The paper provides novel approaches and findings based on empirical info obtained from face-to-face focus groups with end users and law enforcement agencies in tax enforcement eco-system in ten different EU Member States.
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Elvira Kaneberg, Wojciech D. Piotrowicz, Jana Abikova, Tore Listou, Sarah Aline Schiffling, Claudia Paciarotti, Diego Vega and Kristjana Adalgeirsdottir
The purpose of this study is to analyse the crisis network response of European countries and the role played by defence organizations (DOs) during the early response phase of the…
Abstract
Purpose
The purpose of this study is to analyse the crisis network response of European countries and the role played by defence organizations (DOs) during the early response phase of the pandemic, here set to encompass 75 days.
Design/methodology/approach
Published materials – reports, news and communications – provided by authorities and DOs were used. Some of the authors actively participated in national pandemic response networks. An exploratory approach and qualitative content analysis were applied. The data were collected in national languages from 13 European countries, and they were coded and analysed using the actors, resources and activities (ARA) framework.
Findings
This study identified three main categories of activity structures in which the DOs interacted with civilian members of response networks, health-related services, logistics services and public support services. These networks among actors were found within formal response systems and emergent networks. The DOs engaged as actors that provided a range of services when civil authorities could not cope with the huge demand for specific services and when resources were scarce in the initial response phase.
Originality/value
This study contributes by filling an important research gap with regard to the civil-military relations associated with the use of DO resources in the civil response to the pandemic crisis in Europe, which is described as an untraditional response. The ARA network approach provides a framework for arranging ARA and extends the wider civil-military network to expand the formal networks of the early crisis response. The study lays knowledge about the co-operation between civilian and military actors in different contexts and provides a broader understanding of the roles that DOs played in the response operations.
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Aaron Benavot and James Williams
This paper critically aims to review existing monitoring strategies of Target 4.7 of the Sustainable Development Goals and proposes an alternative approach for reporting country…
Abstract
Purpose
This paper critically aims to review existing monitoring strategies of Target 4.7 of the Sustainable Development Goals and proposes an alternative approach for reporting country progress on relevant Target 4.7 themes. Since this target constitutes one of the most ambitious and transformative education targets there is considerable value in developing a comprehensive reporting and monitoring strategy.
Design/methodology/approach
The paper draws on key policy documents to clarify processes leading up to the definition and measurement of a global indicator for Target 4.7. It also discusses limitations associated with the current reporting and measurement strategy.
Findings
The paper finds that the current monitoring approach to Target 4.7, based on an existing reporting mechanism for the 1974 Recommendation concerning Education for International Understanding, Co-operation and Peace and Education relating to Human Rights and Fundamental Freedom, is unfit for purpose and needs to be overhauled. The current process for revising the 1974 Recommendation is unlikely to result in a new monitoring strategy that would address existing weaknesses in the current strategy.
Originality/value
To the best of the authors’ knowledge, a critical review of measurement, reporting and monitoring strategies of Target 4.7 has not been undertaken. Also new in this paper is the proposed global observatory of Target 4.7 policies, practices and initiatives, which, if established, would work to: (1) create a more dynamic and informative monitoring infrastructure; (2) foster peer learning among countries; and (3) identify notable strategies of national, regional and international action in relation to Target 4.7.
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