DDRO 25A09 - Fighting Tax Fraud: From a Lure to the Rule of Law
DDRO 25A09 · Spring semester 2025-2026
- Language of tuition
- English
- Course type
- Cours séminaire
- Number of hours
- 24
- Credits
- 5
Information
Description
The aim of this course is to present the issues associated with tax fraud from both a budgetary and financial point of view and from a political and democratic point of view. By using and abusing legal loopholes, tax fraud threatens the rule of law. Governments must find ways of ensuring that the rule of law prevails over the lure.
After a brief introduction and presentation of the main actors in this field, the seminar will be divided into three parts: (i) tax fraud as a breach to fiscal justice; (ii) tax fraud as a threat to public order; (iii) foreseeable solutions.
The European Union will be the main area of analysis, although extra-European comparisons may be made during this seminar.
Prerequisites
No knowledge of tax law or public finance is required for this seminar.
Assessment
The students will be subject to a weekly simplified moot court (30%), a written mid-term exam (30%) and a final exam (30%). The final grade will be adjusted according to the students' commitment and motivation (10%).
Readings
Main readings 4
-
European Commission, Annual report on tax evasion, Publications Office of the European Union, 2024
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European Court of Auditors, Combatting harmful tax regimes and corporate tax avoidance, Publications Office of the European Union, 2024
-
R. A. Musgrave, The theory of public finance : A study in public economy, McGraw-Hill, 1959
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The Organisation for Economic Co-operation and Development (OECD), Base erosion and profit shifting (BEPS). Available online : https://www.oecd.org/en/topics/base-erosion-and-profit-shifting-beps.html
Further readings 3
-
E. Van De Velve and F. Cannas, Harmful Tax Practices within the EU : Definition, Identification and Recommendations, Publication for the subcommittee on Tax Matters, Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament, 2021
-
Kiendl Krišto and E. Thirion, An overview of shell companies in the European union, European parliamentary Research Service, 2018
-
X. Giannoli, Of Money and Blood, 2023
Teaching units
| Unit no. | Unit type | Teaching units | Teachers | Number of hours | Credits |
|---|---|---|---|---|---|
| 59060 | Cours séminaire | Fighting Tax Fraud: From a Lure to the Rule of Law | Justine DETRAZ | 24 | 5 |
Teachers
- Justine DETRAZ
In the curricula
- Bachelor, Programme d'échange, semestre 4, seminaires - 25/26COLLÈGE UNIVERSITAIRE - CAMPUS PARIS
- Bachelor, semestre 4, 25/26 : cours séminairesCOLLÈGE UNIVERSITAIRE - CAMPUS PARIS
Contacts and resources
- Contact
- KERROUCHI Karima