This article analyses the association between personal values and the acceptability of corruption in Russia, France, Germany, and Latvia. Several studies show that cultural values can be related to the level of corruption in the countries at the societal level. We look at the following two...

The fight against offshore evasion is increasingly becoming a global current topic of fair taxation, specially following the international agreements on automatic exchange of information in tax matters entering into force in the near future. In particular, how to design a voluntary disclosure...