16 The Global Coalition Against Corruption: Evaluating Transparency International

Galtung, Fredrik; Pope, Jaren C.

doi:10.1515/9781685854133-017

Cited by 23 publications

(4 citation statements)

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“…One of the areas of government where the impacts of corruption loom largest is in the assessment and collection of taxes (Galtung, 1995), To alleviate this problem, tax reforms in recent years have focused on redesigning the tax structures and improving tax administration. Addressing fiscal corruption and tax evasion have become integrated parts of this strategy (Klitgaard, 1988); Toye & Moore, 1998) ow may corruption contribute to reducing tax evasion and thereby increasing tax revenues?…”

Section: Abstrakmentioning

confidence: 99%

Fighting Corruption Through Tax Administration Reform: Vietnam Case Study

thi

2023

J Legal, Brief, Legal Brief

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Corruption in tax administration is attracting much attention worldwide due to its strong negative impact on economic activity, especially impact on tax revenue and budget deficit. Corruption erodes trust and causes loss of state budget revenue, especially in the tax field. In the process of digital transformation with many reforms in the tax administration mechanism in Vietnam, corruption in tax administration has been somewhat limited. This study is based on political and legal analysis by normative method or theoretical legal research, taking Vietnam as research evidence. On the basis of the current status of Vietnam's tax administration mechanism in the past time, identifying corrupt acts in the tax administration process through tax management practices, the research results show that tax administration with current The modernization of tax administration is the basic basis to limit corruption in the tax field. With the reform of tax administration by simplifying tax processes and procedures, reducing the arbitrary situation and abuse of tax laws by tax officials, transferring the entire tax collection function to modern tax management - a modern tax administration is needed to keep up with the growing trend. the complexity of the operations of companies in the age of globalization.

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Section: Abstrakmentioning

confidence: 99%

Fighting Corruption Through Tax Administration Reform: Vietnam Case Study

thi

2023

J Legal, Brief, Legal Brief

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“…Anti-corruption reform and the new global good governance agenda Despite the huge negative impact of corruption on the socio-economic and political development of many Africa countries, notably Nigeria, anti-corruption projects in the continent had initially received little or no attention from the international community, who considered it the internal affair of relevant sovereign states. Since the second half of the 1990s, however, anti-corruption reforms have been increasingly supported by the international community, which now considers it as a major preoccupation to be promoted under the framework of the global push for 'good governance' and poverty reduction (Galtung & Pope 1999;Hadjadji 2002). Everyone in this context, including researchers, international financial institutions (notably the World Bank and the IMF), development agencies, donors, NGOs, and national governments, have now adopted the fight against corruption as a battle cry.…”

Section: Historical Dynamics Of Anti-corruption Reforms In Nigeriamentioning

confidence: 99%

Acronyms

Enweremadu¹

2012

Anti-Corruption Campaign in Nigeria (1999-2007)

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List of tables 4.1 Details of withdrawals effected at the Central Bank of Nigeria 63 4.2 Estimates of Abacha funds frozen in Western banks as at July 2000 (US$) 65 4.3 List of Swiss banks holding Abacha funds 70 5.1 Index of performance of the ICPC (July 2005) 80 5.2 Budgetary allocation and staff strength of ICPC (2000-5) 82 5.3 Geographical distribution of court cases initiated by ICPC (March 2005) 83 5.4 Comparative performance of the ICPC and the EFCC 98 5.5 Performance index of the Independent Commission Against Corruption of Hong Kong (1999-2003) 102 5.6 Performance index of the Directorate on Corruption and Economic Crime (DCEC) in Botswana (1994-2001) 103 5.7 Performance index of the Zambian Commission Against Corruption (1997-2001) 103 6.1 Federal allocations to Bayelsa and Zamfara (1999-2005) 124 6.2 Comparative socio-economic data for Bayelsa and Zamfara states (2004) 125 7.1 List of anti-corruption NGOs in the Fourth Republic 146-7 xii xiii (Political Affairs) to the Governor of Bayelsa State; E. Ogbe, staff member of the Ministry of Information and Culture and former President of the Bayelsa State Senior Civil Servants Association. I must also acknowledge the help of people

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“…Civil society organizations can serve as watchdogs, advocating for accountability and mobilizing public pressure for reform (Brinkerhoff, 2005). Research by Galtung and Pope (2015) underscored the significance of whistleblower protection laws. Providing legal safeguards for whistleblowers encourages individuals to report corruption without fear of retaliation, thereby facilitating the detection of malfeasance (Galtung & Pope, 2015).…”

Section: Introductionmentioning

confidence: 99%

“…Research by Galtung and Pope (2015) underscored the significance of whistleblower protection laws. Providing legal safeguards for whistleblowers encourages individuals to report corruption without fear of retaliation, thereby facilitating the detection of malfeasance (Galtung & Pope, 2015). The United Nations Development Programme (UNDP) highlights the role of education in combating corruption.…”

Section: Introductionmentioning

confidence: 99%

Misappropriation in the Nigerian Oil and Gas Sector: Strategies for the Accountant General of the Federation

Abgonma,

Promise,

Anietie

et al. 2024

JSRTH

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The study addressed the “Misappropriation in the Nigerian Oil and Gas Sector.” The paper employed a theoretical and content analysis approach, conducting an extensive review of literature from online journals and databases of standard-setting bodies such as the Auditing Standards Board and the Association of Certified Chartered Accountants (ACCA). Drawing from the Fraud Triangle Theory, the paper highlighted the three primary factors-opportunity, pressure, and rationalization-that motivate individuals to engage in fraudulent activities. The findings underscored the role of weak governance structures, political interference, and institutional deficiencies as key drivers of misappropriation and corruption within the Nigerian oil and gas sector. Moreover, the literature reviews revealed strategies to combat corruption, including strengthening regulatory frameworks, leveraging technology, and promoting a culture of integrity and ethical leadership. Effective measures to address misappropriation in the Nigerian oil and gas sector require comprehensive reforms, collaborative efforts between stakeholders, and rigorous enforcement and monitoring of policies. As the Accountant General of the Federation, it is recommended to prioritize accountability, transparency, and good governance through regular independent audits, establishment of a specialized anti-corruption unit, adoption of international accounting standards, implementation of whistleblower protection mechanisms, and ongoing capacity building and training programs for finance professionals and public officials involved in managing finances within the sector.

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16 The Global Coalition Against Corruption: Evaluating Transparency International

Cited by 23 publications

References 0 publications

Fighting Corruption Through Tax Administration Reform: Vietnam Case Study

Fighting Corruption Through Tax Administration Reform: Vietnam Case Study

Acronyms

Misappropriation in the Nigerian Oil and Gas Sector: Strategies for the Accountant General of the Federation

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