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Political will in combating corruption in developing and transition economies

Abdulai, Abdul‐Gafaru - In: Journal of Financial Crime 16 (2009) 4, pp. 387-417

Purpose – In recognition of corruption as a major obstacle to the development processes of poor countries, the search … will” in combating corruption in Hong Kong, Singapore and Ghana with the view to drawing significant lessons for all … that controlling corruption in a sustained manner requires a consistent demonstration of genuine commitment on the part of …

Persistent link: https://www.econbiz.de/10014865447

Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study

Gilligan, George; Richardson, Grant - In: Journal of Financial Crime 12 (2005) 4, pp. 331-343

Discusses how important perceptions of tax fairness can be in forming tax‐compliant behaviour in various jurisdictions, based on a crosscultural study of Australia and Hong Kong. Defines fairness and its relationship with legitimacy. Describes a tax survey questionnaire administered to...

Persistent link: https://www.econbiz.de/10014865292

Issues on compliance and ethics in taxation: what do we know?

Ho, Daniel; Wong, Brossa - In: Journal of Financial Crime 15 (2008) 4, pp. 369-382

Purpose – To better understand the issues on compliance and ethics in taxation, this paper reviews and discusses the extant literature with a focus on individual taxpayers. As prior studies mainly provide tax compliance and ethics information in the USA, this paper attempts to explore similar...

Persistent link: https://www.econbiz.de/10014865414

Making Hong Kong companies liable for foreign corruption

Michael, Bryane - In: Journal of Financial Crime 22 (2015) 1, pp. 126-150

engaging in corruption and bribery abroad. Design/methodology/approach – A mix of economics, public administration, management … guilty of corruption. It is argued that Hong Kong’s Legislative Council should amend various laws to modernise Hong Kong …’s approach to tackling corruption committed by its companies abroad. The various approaches lawmakers can take towards assigning …

Persistent link: https://www.econbiz.de/10014866022

The implications for intermediaries in handling (innocently or otherwise) the proceeds of corruption

Tugendhat, Michael - In: Journal of Financial Crime 10 (2003) 1, pp. 91-93

Reports a case study concerning two individual defendants, SK and F, who were intermediaries in a case of large‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the circumstances in which intermediaries can be held...

Persistent link: https://www.econbiz.de/10014865218

Global financial business and the implications for effective control of money laundering in offshore centres

Pratt, Richard - In: Journal of Financial Crime 10 (2003) 2, pp. 130-132

Discusses the effect of globalisation of financial markets, especially the effects of international initiatives to improved financial probity and stability in offshore centres, with Jersey as the specific example. Argues that the effect on offshore centres is always positive, and that...

Persistent link: https://www.econbiz.de/10014865223

The misuse of corporate vehicles

Morgan, Talmai P. - In: Journal of Financial Crime 10 (2003) 2, pp. 133-134

Comments briefly on the OECD report on Guernsey as an Offshore Financial Centre, one which is emphatically not a Non‐Cooperative Country or Territory. Focuses on the misuse of corporate vehicles for illicit purposes, and outlines the main objectives of the Report to ensure proper access and...

Persistent link: https://www.econbiz.de/10014865224

Compliance and anti‐money laundering regulation in France

Bardin, Geneviéve - In: Journal of Financial Crime 10 (2003) 2, pp. 135-136

Describes briefly how France has recently adopted stricter rules for compliance in the fight against money laundering, and the role played by regulatory authorities in improving compliance; France was the first country to implement the FATF Recommendations in 2001, it has widened the scope of...

Persistent link: https://www.econbiz.de/10014865225

The responsibility for handling proceeds of corruption in Polish criminal law

Bojarski, Janusz - In: Journal of Financial Crime 10 (2003) 2, pp. 146-152

to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are … Articles 109‐113 of the Polish Criminal Code. Concludes that the laws against both corruption and money laundering indicate …

Persistent link: https://www.econbiz.de/10014865228

An appraisal of the Nigerian Corrupt Practices and Other Related Offences Act 2000 as an instrument against financial crimes

Chukwuemerie, Andrew I. - In: Journal of Financial Crime 10 (2003) 3, pp. 275-294

, pointing that conspiracy or attempt to commit corruption is now as culpable as the offence itself. Assesses how workable the …

Persistent link: https://www.econbiz.de/10014865240

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