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VIRTEU EXPERT SURVEY REPORT: THE INTERCONNECTIONS BETWEEN TAX CRIME AND CORRUPTION

This Technical Report illustrates the findings that emerged from the Expert Survey, which enjoyed the participation of 29 experts from 10 different jurisdictions. The Expert Survey, which represents a relevant empirical research activity carried out during the project VIRTEU, was focused on the interconnections between tax crimes and corruption.

The Expert Survey has focused on the interconnections between tax crimes and corruption and has been based on observation and measurement of phenomena as emerged from the opinions gathered from 29 experts, who have acquired knowledge in the areas of tax crime, tax enforcement, or anti-corruption (e.g., members of tax enforcement agencies and tax police, prosecuting or judicial authorities, legal or accountancy professionals, auditors, members of anti-corruption authorities) from 10 different jurisdictions, including Croatia, Estonia, Finland, Greece, Italy, Latvia, The Netherlands, Portugal, the United Kingdom, and the United States of America.


The Expert Survey, which is widely recognized as a valuable method for measuring concepts that would be difficult to measure, has been especially valuable for measuring complex concepts that require expert knowledge and evaluative judgments, as well as for measuring phenomena for which alternative sources of information are scarce that are precisely instances of corrupt practices, tax crimes, and more importantly, the interconnections thereof.


The crucial data based on experts’ professional experience, which have been gathered through the Expert Survey, have been then analyzed in conjunction with the findings from the other research activities carried out during the project (e.g., VIRTEU National Workshops, VIRTEU Roundtable Discussions, and VIRTEU Technical Papers) and compared against the VIRTEU researchers’ hypotheses, but the results are still based on real-life experience.


It is possible to access the Expert Survey Report at the following link: https://www.corporatecrime.co.uk/virteu-expert-survey


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