Taxation and Fraud Prevention in the European Union: Lessons Learned and Future Prospects

Taxation and fraud prevention are two of the most significant "pillars" towards a more heartening economic future for the European Union and its citizens. Their noteworthiness becomes even higher these days that the Union is trying to recover from perhaps its most devastating economic and financial crisis of all times. In the context of this book, the author attempts to critically examine the link between the efforts for a fairer tax system and the incessant fight against corruption. He meticulously focuses on more than a few decisive components such as the Common Consolidated Corporate Tax Base, the Digital Single Market, the Digital Services Tax, the multifunctional role of OLAF, the Irregularity Management System and the Early Detection and Exclusion System in order to provide the reader with impetus for further study and research.