...Elisma Marais; Jacqui-Lyn McIntyre; Duane Aslett Purpose Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife crime can be combated effectively. This paper aims to provide...

... of economic crime and to analyse how the statutory and regulatory disaster risk management instruments of South Africa aim to manage post-disaster events. Design/methodology/approach This paper uses secondary sources such as, but not limited to, legislation, institutional reports, textbooks and peer...

...Llewelyn Gray Curlewis; Katelyn-Mae Carter Purpose The purpose of this paper is to give light to the present order of state capture and corruption within South Africa at present. South Africans often consider the National Prosecuting Authority to be an independent body which is free...

... that it remains transparent, up-to-date and applicable to all means through which economic crime can be committed, South Africa lacks the necessary resources and attitudes to accomplish this essential goal. Design/methodology/approach The approach used in this paper is purely qualitative using journal...

... of this article (for both commercial & non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode South Africa Trusts Beneficial ownership Alter ego trusts...

...Bernice Bissett; Philip Steenkamp; Duane Aslett Purpose In the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing South Africa from being greylisted. This paper performs an analysis...

... with a high degree of tax avoidance. South Africa ARL Effective tax rate Auditor type Hichem Khlif can be contacted at: hichemkhlif@gmail.com © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Tax avoidance is regarded as the reduction...

...Andries P. Swanepoel; Jacolize Meiring Purpose Economic crime is a serious challenge to business leaders, government officials and private individuals in South Africa. Given the important role of law enforcement, prosecution and sentencing in deterring economic crimes, the purpose of this paper...

... (AML/CFT) processes, as well as the extent to which the provisions address certain technical shortcomings elucidated in 2009 Mutual Evaluation Report concerning South Africa’s AML/CFT’s framework. Design/methodology/approach Sources of information consisted of scholarly articles, articles retrieved...

... to everybody engaged in the battle against financial crime. The main object of this contribution is to trace briefly the ambit of financial crimes such as bribery, corruption and especially fraud in South African common law. The common law of South Africa is based historically mainly on Roman‐Dutch law...

.../methodology/approach An introduction to the concept of financial exclusion is provided as well as an overview of international AML/CFT CDD standards. The paper highlights a softening of national CDD measures in South Africa and the UK to lessen the impact on financial exclusion. Findings Countries should...