... attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Church sanitisation Money laundering Tax authorities Criminal schemes Developing countries In contemporary financial systems, combating money...

...Nibontenin Yeo; Dorcas Amon Ahizi; Salifou Kigbajah Coulibaly Purpose Tax evasion and money laundering have become important sources of illicit financial flows in developing countries. Foreign capital flows used by shell corporates are generally with no real economic activities but motivated...

... arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries. Design/methodology/approach This paper locates the role of TNCs tax practice within the broader dynamics...

...Olatunde Julius Otusanya; Gbadegesin Babatunde Adeyeye 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...

...Ajay Kumar Purpose This paper aims to investigate the obstacles to the sharing of information, as envisaged in the United Nations Convention against Corruption (UNCAC), and therefore, its accessibility to developing countries. The findings of this paper could help States to limit corruption...

...Danur Condro Guritno; Mahrus Lutfi Adi Kurniawan; Irfan Mangkunegara; Bhimo Rizky Samudro Purpose This paper aims to investigate the relation between the cultural dimensions of Hofstede and corruption in developing countries. Design/methodology/approach This study uses a quantitative research...

...Richard G. Brody; Gaurav Gupta; Angela N. Ekofo; Kehinde Mayokun Ogunade Purpose In this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following research question: How do developing countries...

...Gloria Perez Torres Purpose This study aims to investigate the impact of the enforcement of the international anti-bribery legal framework in developing countries. Design/methodology/approach It uses the PetroTiger case to examine the effects of foreign bribery prosecutions in Colombia, from...

... programs are counterproductive unless it delays the implementation of sustainable policies and reforms. After the political independence of developing nations, the most important aspect of their development plans is FA. Generally, poor and developing countries receive developmental aid as an assistance...

... century of experience in the field of capacity building in developing countries. Design/methodology/approach The paper briefly sketches UNAFEI's various training courses for criminal justice practitioners in developing countries. Findings UNAFEI's capacity building efforts contribute...

...Abdul‐Gafaru Abdulai Purpose In recognition of corruption as a major obstacle to the development processes of poor countries, the search for effective strategies in combating the phenomenon in developing countries has become a major preoccupation of the international donor community, particularly...

... in both developed and developing countries with special reference to developing countries. Design/methodology/approach The analysis in this paper is based on extensive review of published research works, which provide theoretical and empirical evidence on the effects and impact of the internet...

...Gerasimova Ksenia Purpose The aim of this paper is to assess international efforts in combating corruption and their implications for developing countries. The paper discusses the globalized character of corruption in the modern world together with methods applicable to combat the problem...

...Gjeneza Budima Purpose The purpose of this paper is to examine corruption as the most ancient and common type of economic crime, and its significance in a developing country's progress. The paper seeks to elaborate on why underdeveloped countries are more prone to corrupt acts and more open...