An Address On Taxation Political Corruption And Official Accountability

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Corruption, Accountability, and Clarity of Responsibility

Author : Leslie A. Schwindt-Bayer,Margit Tavits
Publisher : Cambridge University Press
Page : 219 pages
File Size : 40,6 Mb
Release : 2016-07-14
Category : Political Science
ISBN : 9781107127647

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Corruption, Accountability, and Clarity of Responsibility by Leslie A. Schwindt-Bayer,Margit Tavits Pdf

The book argues that clarity of responsibility increases accountability and decreases corruption levels in democracies. The authors provide a number of empirical tests of this argument using an original cross-national time-series dataset, mass survey data, and a survey experiment.

Managing Conflict of Interest in the Public Sector

Author : Howard Whitton
Publisher : Org. for Economic Cooperation & Development
Page : 120 pages
File Size : 41,8 Mb
Release : 2005
Category : Business & Economics
ISBN : UOM:39015062439727

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Managing Conflict of Interest in the Public Sector by Howard Whitton Pdf

Conflicts of interest in both the public and private sectors have become a major matter of public concern world-wide. The OECD Guidelines define a conflict of interest as occurring when a public official has private-capacity interests which could improperly influence the performance of their official duties and responsibilities. However, identifying a specific conflict of interest in practice can be difficult. And resolving the conflicting interests appropriately in a particular case is something that most people find even more challenging. The Toolkit focuses on specific techniques, resources and strategies for: Identifying, managing and preventing conflict-of-interest situations more effectively; and Increasing integrity in official decision-making, which might be compromised by a conflict of interest. This Toolkit provides non-technical, practical help to enable officials to recognise problematic situations and help them to ensure that integrity and reputation are not compromised. The tools themselves are provided in generic form. They are based on examples of sound conflict-of-interest policy and practice drawn from various OECD member and non-member countries. They have been designed for adaptation to suit countries with different legal and administrative systems. FURTHER READING: Managing Conflict of Interest in the Public Service: OECD Guidelines and Country Experiences

Corrupt Cities

Author : Anonim
Publisher : World Bank Publications
Page : 180 pages
File Size : 47,8 Mb
Release : 2000
Category : Political Science
ISBN : 0821346008

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Corrupt Cities by Anonim Pdf

Much of the devastation caused by the recent earthquake in Turkey was the result of widespread corruption between the construction industry and government officials. Corruption is part of everyday public life and we tend to take it for granted. However, preventing corruption helps to raise city revenues, improve service delivery, stimulate public confidence and participation, and win elections. This book is designed to help citizens and public officials diagnose, investigate and prevent various kinds of corrupt and illicit behaviour. It focuses on systematic corruption rather than the free-lance activity of a few law-breakers, and emphasises practical preventive measures rather than purely punitive or moralistic campaigns.

Corruption, Taxes and Compliance

Author : Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba
Publisher : International Monetary Fund
Page : 31 pages
File Size : 51,6 Mb
Release : 2017-11-17
Category : Business & Economics
ISBN : 9781484330180

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Corruption, Taxes and Compliance by Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba Pdf

This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.

Performance Accountability and Combating Corruption

Author : Anwar Shah
Publisher : World Bank Publications
Page : 450 pages
File Size : 49,5 Mb
Release : 2007
Category : Business & Economics
ISBN : 9780821369425

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Performance Accountability and Combating Corruption by Anwar Shah Pdf

Performance based oversight and accountability can serve as an important antidote to government corruption, inefficiency, and waste. This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, network solutions to performance measurement and improvement; institutions of accountability in governance; legal and institutional framework to hold government to account; fighting corruption; external accountability; ensuring integrity of revenue administration; the role of supreme audit institutions on detecting fraud and corruption; and the role of parliamentary budget offices and public accounts committees.

Taxation, Responsiveness, and Accountability in Sub-Saharan Africa

Author : Wilson Prichard
Publisher : Cambridge University Press
Page : 309 pages
File Size : 47,6 Mb
Release : 2015-09-11
Category : Business & Economics
ISBN : 9781107110861

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Taxation, Responsiveness, and Accountability in Sub-Saharan Africa by Wilson Prichard Pdf

This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour

Author : Manuel Castelo Branco
Publisher : Springer Nature
Page : 137 pages
File Size : 40,9 Mb
Release : 2021-07-29
Category : Law
ISBN : 9783662637357

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Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour by Manuel Castelo Branco Pdf

This book introduces in an accessible way how CSR and its reporting are being used to address problems of corruption and tax evasion or tax avoidance. It discusses the efforts, both of organizations and governments to integrate these issues into CSR practices and the developments that have occurred at the levels of national and international legislation. The book analyses governments efforts to compel or try to induce companies to have practices more in line with what is expected of them in terms of combating corruption and paying their fair share. The book is suitable for students of CSR and Business Ethics, practitioners and researchers on CSR and corporate issues.

Accountability Arrangements to Combat Corruption

Author : Sue Cavill
Publisher : Wedc
Page : 76 pages
File Size : 55,6 Mb
Release : 2007
Category : Corruption
ISBN : 1843801124

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Accountability Arrangements to Combat Corruption by Sue Cavill Pdf

This review describes accountability arrangements to combat corruption in the infrastructure sector. The sustainability of the livelihoods of the poor in low- and middle-income countries is compromised by corruption in the delivery of infrastructure services. Such services include water supply, sanitation, drainage, the provision of access roads and paving, transport, solid waste management, street lighting and community buildings. For this reason, The Water, Engineering Development Centre, (WEDC) at Loughborough University in the UK is conducting research into anti-corruption initiatives in this area of infrastructure services delivery. This series of reports has been produced as part of a project entitled Accountability Arrangements to Combat Corruption, which was initially funded by the Department for International Development (DFID) of the British Government. The purpose of the work is to improve governance through the use of accountability arrangements to combat corruption in the delivery of infrastructure services. These findings, reviews, country case studies, case surveys and practical tools provide evidence of how anti-corruption initiatives in infrastructure delivery can contribute to the improvement of the lives of the urban poor. The main objective of the research is the analysis of corruption in infrastructure delivery. This includes a review of accountability initiatives in infrastructure delivery and the nature of the impact of greater accountability.

The Detection of Foreign Bribery

Author : OECD
Publisher : OECD Publishing
Page : 160 pages
File Size : 54,6 Mb
Release : 2017-12-12
Category : Electronic
ISBN : 9789264368149

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The Detection of Foreign Bribery by OECD Pdf

The OECD Anti-Bribery Convention focuses on enforcement through the criminalisation of foreign bribery but it is multidisciplinary and includes key requirements to combat money laundering, accounting fraud, and tax evasion connected to foreign bribery. The first step, however, in enforcing foreign bribery and related offences is effective detection. This study looks at the primary sources of detection for the foreign bribery offence and the role that certain public agencies and private sector actors can play in uncovering this crime. It examines the practices developed in different sectors and countries which have led to the successful detection of foreign bribery with a view to sharing good practices and improving countries’ capacity to detect and ultimately step-up efforts against transnational bribery. The study covers a wide range of potential sources for detecting foreign bribery: self-reporting; whistleblowers and whistleblower protection; confidential informants and cooperating witnesses; media and investigative journalism; tax authorities; financial intelligence units; other government agencies; criminal and other legal proceedings; international co-operation and professional advisers.

U.S. Policy Toward Russia: Corruption in Russian government

Author : United States. Congress. House. Committee on International Relations
Publisher : Unknown
Page : 118 pages
File Size : 41,6 Mb
Release : 2000
Category : Economic assistance, American
ISBN : LOC:00075277969

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U.S. Policy Toward Russia: Corruption in Russian government by United States. Congress. House. Committee on International Relations Pdf

Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention

Author : OECD
Publisher : OECD Publishing
Page : 221 pages
File Size : 48,8 Mb
Release : 2019-03-10
Category : Electronic
ISBN : 9789264677852

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Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention by OECD Pdf

Non-trial resolutions, often referred to as settlements, have been the predominant means of enforcing foreign bribery and other related offences since the entry into force of the OECD Anti-Bribery Convention 20 years ago. The last decade has seen a steady increase in the use of coordinated multi-jurisdictional non-trial resolutions, which have, to date, permitted the highest global amount of combined financial penalties in foreign bribery cases. This study is the first cross-country examination of the different types of resolutions that can be used to resolve foreign bribery cases.

International Drivers of Corruption A Tool for Analysis

Author : OECD
Publisher : OECD Publishing
Page : 110 pages
File Size : 41,8 Mb
Release : 2012-02-23
Category : Electronic
ISBN : 9789264167513

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International Drivers of Corruption A Tool for Analysis by OECD Pdf

This report introduces an analytical tool to help readers understand how international drivers of corruption affect governance and corruption at the country level. It provides a means for identifying these drivers and suggests opportunities for international actors to to improve governance.

Handbook on Corruption, Ethics and Integrity in Public Administration

Author : Adam Graycar
Publisher : Edward Elgar Publishing
Page : 512 pages
File Size : 42,9 Mb
Release : 2020-07-31
Category : Political Science
ISBN : 9781789900910

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Handbook on Corruption, Ethics and Integrity in Public Administration by Adam Graycar Pdf

This timely Handbook unpacks the underlying common factors that give rise to corrupting environments. Investigating opportunities to deliver ethical public policy, it explores global trends in public administration and its vulnerability to corruption today, as well as proposing strategies for building integrity and diminishing corruption in public sectors around the globe.