Regulatory Capacity of Corporate Registries in the European Union. Survey Results
58 Pages Posted: 14 Nov 2019
Date Written: February 20, 2019
This paper discusses the role that the capacity of corporate registries plays in fighting tax evasion and related crimes. It reviews the current state of research and data availability around the capacity of company registration systems. It further presents results from a new survey sent out by the Tax Justice Network to corporate registries of European member states, enhanced with data from the International Business Registers report and the Financial Secrecy Index. It provides data indicators that show potential abusive practices, compares the information that registries record about the natural persons associated with limited companies and shows data about the material and human resources of corporate registries.
Keywords: tax evasion, money laundering, corporate governance, limited liability, administration, corruption
JEL Classification: F23, F55, K22
Suggested Citation: Suggested Citation