부산대학교 도서관

This chapter examines the germane issues affecting the use of whistleblowing to support the fight against tax crime in the EU. One of the proven ways to address the problem of tax crime is the use of whistleblowing as a crime discovery tool to complement the efforts of LEAs. The EU’s PROTAX project established that whistleblowing/public interest disclosure facilitates the mitigation of tax crimes such as tax evasion and VAT fraud in the EU. However, whistleblowers have been exposed to the risk of retaliation, which has the propensity to dissuade them from engaging in necessary disclosures to protect the public interest. Although the EU has since 17 December 2019 introduced a Whistleblower Protection Directive (WBPD) to enhance the protection of whistleblowers from many detriments, it is yet to be seen the extent to which the WBPD will be successfully operationalized. Even when implemented in its current shape, the WBPD has deficits including lack of clear sanctions for organizational breaches and evasive material scope. In addressing the challenges and deficits, the chapter also provides enquiry-based toolkit for effective whistleblower protection. The chapter concludes that although the WBPD remains challenged by procedural and substantive inadequacies, which can be addressed by collaborative efforts of all stakeholders, the Directive will significantly improve the legal protection mechanisms for whistleblowers in ways that can support the fight against tax crime in the EU.