Purpose: This paper aims to assess the role of secrecy jurisdictions in providing supply-side stimulants for illicit financial flows from developing countries and how the tax havens structures shape the role of actors. Specifically focussing on decades of trade liberalisation and markets, and...

A number of studies and reports have associated corruption with the misuse of public office for private financial gain, but these studies have rarely examined in detail a major vehicle for bribery and corruption. This paper argues that some corporations are willing to increase their profits...

Accountability is a key to the effective control and management of public funds by governments in all democracies. It has been argued that financial criminal practices have become institutionalised in developing countries due to a lack of democratic systems and a lack of accountability. The...

Tax evasion, tax avoidance and fiscal corruption are actions, decisions and policies of individuals and corporate bodies which inhibit economic development in developing countries. As a consequence, the revenue intended for development is unpaid, evaded or avoided, or even diverted, into private...

The public sector is that part of economic and administrative life which deals with the delivery of goods and services by and for government, whether national, regional or local. Socio-political and economic developments in Nigeria have been distorted by high levels of corruption conducted and...