CORPORATE CRIME OBSERVATORY
VIRTEU
ROUNDTABLE DISCUSSION SERIES
Institutional Corruption and Avoidance of Taxation
On the 12th of March 2021, it was held the fourth session of the VIRTEU Roundtable Discussion Series, which focused on "Institutional Corruption and Avoidance of Taxation." The Roundtable Session discussed different forms of corruption with a specific focus on structural-institutional issues that could be framed as (i) conflict-of-interest situations relating to the state-corporate nexus; (ii) lobbying practices in terms of undue corporate influence on the political process and tax regulation; and (iii) the enforcement aspect of the phenomenon regarding tax prosecutions of corporations and backroom deals.
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The event was organized by VIRTEU Special Adviser Prof. Diane Ring, who is Interim Dean and Professor of Law, Boston College Law School at Boston College Law School, and the project Principal Investigator, Dr. Costantino Grasso, who is Associate Professor of Law at Manchester Law School.
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The video recording of the event is available below.
Suggested Citation
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APA: [Speaker's surname, initial(s)] (2021, March 12). VIRTEU Roundtable "Institutional Corruption and Avoidance of Taxation". Video recording at [00:00]. Retrieved from https://www.corporatecrime.co.uk/virteu-institutional-corruption.
HARVARD: [Speaker's surname, initial(s)] (2021) VIRTEU Roundtable "Institutional Corruption and Avoidance of Taxation"[Online]. Video recording at [00:00]. Available at: https://www.corporatecrime.co.uk/virteu-institutional-corruption.
OSCOLA: [Speaker's name and surname] ‘VIRTEU Roundtable "Institutional Corruption and Avoidance of Taxation"’. (Corporate Crime Observatory, 12 March 2021), Video recording at [00:00], <https://www.corporatecrime.co.uk/virteu-institutional-corruption>.
The session, which was chaired by Prof. Diane Ring, enjoyed the participation of Prof. Brandon L. Garret, who is L. Neil Williams Professor of Law at Duke University School of Law and Director of the Wilson Center for Science and Justice; Prof. Prem Nath Sikka, who is Member of the United Kingdom House of Lords and Emeritus Professor of Accounting at the University of Essex; and John Christensen, who is Director and Founder of the global Tax Justice Network and VIRTEU Impact Expert and Partner.
Interactive Table of Contents
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Opening Remarks (Dr. Costantino Grasso)
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Topic 1: Inter-state corruption in the area of taxation
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Topic 2: Corruption, lobbying, and undue influence
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Topic 3: Complexity of tax regulations and auditing
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Topic 4: How to counter institutional corruption?
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Question 1: UK Covert Human Intelligence Sources Bill
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Question 2: Regulatory capture and emerging economies
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Question 3: Exchange of favors and elite groups
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Question 4: Corruption and public-private partnerships
For a written summary of the discussion that took place during the VIRTEU Roundtable Discussion Series, which focused on "Institutional Corruption and Avoidance of Taxation." please see the relating article published on The Corporate Social Responsibility and Business Ethics Blog.