Significance and extent of tax avoidance models as distinct from tax evasion from a German taxation perspective. Examples of combating tax evasion and money laundering in the UK. Possible future European taxation perspectives, pp. 45-95, p. 50

The article's objective in concern is to introduce a presentation of legal tax avoidance in distinction to tax evasion punishable by law, citing examples of known tax avoidance practices. In this context, the extent of and the solutions adopted by politics and business to combat legal tax avoidance should also be discussed. The question was about a special unit in Great Britain that performs similar tasks such as those currently published by the Federal Ministry of Finance (BMF) and the Federal Central Office for Taxes (BZSt) planned task force against tax avoidance and financial crime in Germany. Furthermore, the legal possibilities for cooperation between state and federal authorities as well as for shifting tasks to the federal government in this subject area. It is an imperative of justice that everyone, according to their ability to pay and their income contribute an appropriate share to the financing of the community. It is unacceptable when individuals use fraudulent means to evade their responsibility. That is why the Federal Government is taking decisive action against tax evasion. In the past legislative period, it implemented numerous measures to combat tax evasion. Tax evasion at the expense of the community of honest taxpayers and the state, such as with Cum-Ex schemes, is not acceptable. For the Federal Government, the fight against money laundering and terrorist financing is a top priority. Money laundering is used by criminals to hide the proceeds of serious crimes from the state, often in direct connection with organised crime. Criminals cannot simply deposit their illicit proceeds into an account without the bank becoming suspicious. Therefore, criminals try to disguise the dubious origin of the money. For the purposes of terrorist financing, funds are collected and transferred from both illegal and legal sources. This article summarises the numerous measures taken in recent years against tax evasion, aggressive tax structuring, money laundering and terrorist financing and proposes solutions in order to defeat tax avoidance in accordance with the EU Commission´s policy.