Foreword: Tax evasion, corruption and the distortion of justice

Grasso, Costantino ORCID: https://orcid.org/0000-0003-0180-0416 and Ring, Diane (2022) Foreword: Tax evasion, corruption and the distortion of justice. Law and Contemporary Problems, 85 (4). i-viii. ISSN 0023-9186

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Abstract

This is the foreword of the Special Issue Tax Evasion, Corruption and the Distortion of Justice published in the scientific journal Law and Contemporary Problems (Volume 85, Number 4, 2022). As clarified in the foreword, this Symposium aims to begin filling the research and analytical gap by probing such intimate connections and their complex social, economic, political, and legal origins and implications. In analyzing how corruption and tax crime adversely affect society, the Symposium adopts a broad conception of justice in a liberal society. Reflecting the subject’s complexity, the Symposium approaches the research questions not simply from the perspective of various lenses of legality (e.g., criminal law, criminal justice, tax law, business law), but also from a multidisciplinary perspective. By exploring the manifestations of tax offenses and corruption, the Symposium grounds a critical analysis of existing legal frameworks and deficiencies in enforcement strategies. This approach requires the identification of (1) relevant forms of corrupt practices as they apply to tax offenses, (2) the interdependence between these behaviors, and (3) the nexus at which they meet.