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Article
Publication date: 1 April 1996

Michael Levi and Fangmin Ruan

China has a bad reputation — justified or not — for corruption: in a recent Transparency International survey, it was listed by US and European businesspeople as one of the three…

Abstract

China has a bad reputation — justified or not — for corruption: in a recent Transparency International survey, it was listed by US and European businesspeople as one of the three most corrupt countries in Asia, though its ranking fell slightly in 1996. A national survey revealed that ordinary Chinese regard corruption as the most serious problem after inflation, though 52 per cent expressed doubt that the Government could do anything about it. In 1995, in Beijing alone, 1,085 cases of corruption were uncovered. In 1996, in the Working Report of the Supreme Peoples's Procuratorate, the Chief Procurator Zhang Siqing observed:

Details

Journal of Financial Crime, vol. 4 no. 2
Type: Research Article
ISSN: 1359-0790

Article
Publication date: 25 January 2022

Aigul K. Kussainova, Ainur A. Sabitova, Shynar A. Sabitova, Saule M. Saparaliyeva and Yernar N. Begaliyev

The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for…

Abstract

Purpose

The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for administrative responsibility, because an administrative offence in the field of taxation is considered inextricably with the norms of tax legislation. The purpose of this study is a comparative legal and historical analysis of the legislation on administrative responsibility for offences in the field of taxation and tax legislation of the Republic of Kazakhstan.

Design/methodology/approach

The research used general scientific, private scientific and legal methods of cognition, such as analysis, synthesis, historical, formal and logical methods, as well as the comparative-legal method, which was the main method of cognition in the study.

Findings

To reduce the number of administrative offences in the field of taxation, the study proposed the introduction of an open source of financial information on the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative responsibility for the commission of offences in the field of taxation are studied in a simultaneous relationship with their formation and subsequent stages of development. The study examines the impact of the coronavirus pandemic on the development of legislation in the field of taxation and on administrative responsibility in the field of taxation.

Originality/value

This paper is devoted to the study of legal norms establishing administrative responsibility for offences in the field of taxation.

Details

Journal of Financial Crime, vol. 30 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 7 October 2013

Nikolay Nikolov

The aim of this article is to formulate and represent some common characteristics about conflict of interest as a global legal occurrence. All the conclusions made here are based…

Abstract

Purpose

The aim of this article is to formulate and represent some common characteristics about conflict of interest as a global legal occurrence. All the conclusions made here are based upon 11 European countries legislations. As do similarities so do differences in every separate legislation give us the reasoning that there is a common European model on conflict of interest. The aim of the article is to provoke a discussion on this topic which is to help creating a new and better European legislation in the field of conflict of interest.

Design/methodology/approach

The basic methods used for writing the article are comparison and analysis on the judicial system concerning conflict of interest in the treated European countries.

Findings

Conflict of interest is extremely important governmental instrument in the fight against corruption and spending funds or using public properties for private purposes. Besides some of the analyzed countries, i.e. Germany, where such an act is treated as a crime according to the criminal code, the conflict of interest is an administrative offence. Finding conflict of interest is a matter in the field of administrative control, so when there is a conflict of interest, it follows that administrative punishment should be enforced. There exists a conjunction between the substantive staff dealing with conflict of interest in much of the mentioned countries. Two main types of finding were described – by a specialized governmental body or by the appointment authority or by some other internal for the departmental system body.

Originality/value

The article claims that conflict of interest aims for higher public trust towards institutions and to consolidate democracy. As far as conflict of interest is often applied when the concern is spending a considerable funds, including supranational, there comes the question for the need of a new supranational legislation. A review was made on the conflict of interest in European countries. Free movement of people, goods and capital in EU boundaries demands a broadening of the existing legislative system.

Details

Journal of Financial Crime, vol. 20 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 23 June 2020

Umut Turksen and Adam Abukari

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering…

3225

Abstract

Purpose

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU.

Design/methodology/approach

The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.

Findings

The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation.

Research limitations/implications

Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU.

Practical implications

The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.

Social implications

Realignment and harmonisation of tax enforcement paractices in the EU Member States thus help in the reduction of tax gap resulting from tax offences.

Originality/value

The paper provides novel approaches and findings based on empirical info obtained from face-to-face focus groups with end users and law enforcement agencies in tax enforcement eco-system in ten different EU Member States.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 December 2004

Panagiotis K. Staikouras

The Greek insider trading and market manipulation (market abuse) regime is in the process of transformation by the new Code on Capital Market, which internalises the provisions of…

Abstract

The Greek insider trading and market manipulation (market abuse) regime is in the process of transformation by the new Code on Capital Market, which internalises the provisions of the 2003 Market Abuse Directive. The new market abuse prohibition follows an effect‐oriented approach, which, in conjunction with the application of strict administrative law sanctions, is likely to expand the scope of liability. Though, however, the new market abuse regime will facilitate the prosecution of insiders and manipulators, a number of issues are left open to discussion. Consequently, supervisory authorities and courts are required to display particular care in the interpretation and application of the new regime in order to ensure effective enforcement.

Details

Journal of Financial Regulation and Compliance, vol. 12 no. 4
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 30 December 2021

Nursulu Zh. Siubayeva, Aigul M. Kalguzhinova, Darkhan O. Ozbekov, Saule S. Serikbayeva and Kamshat S. Amirbek

In accordance with the country’s programme documents, the fight against corruption, defined as the most important strategic priority of the national policy of the Republic of…

Abstract

Purpose

In accordance with the country’s programme documents, the fight against corruption, defined as the most important strategic priority of the national policy of the Republic of Kazakhstan, acquires consistent political and legal support. The purpose of this paper is to study the criminal law combating corruption in the Republic of Kazakhstan.

Design/methodology/approach

In this paper, the methods of historical analysis of the current legal provisions, analysis of the compositions of malfeasances and synthesis were used.

Findings

This study considered the main historical stages and aspects of the development of modern legislation of criminal liability for corruption offences. The authors of this study provided sound proposals for improving the current legislation of the Republic of Kazakhstan.

Originality/value

This paper argues the need to develop corruptology as an independent interdisciplinary scientific area, the subject of which would be corruption as a political, sociological, economic, legal and criminological phenomenon; features of corruption and combating it throughout the history of state–legal relations.

Details

Journal of Financial Crime, vol. 30 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 June 1985

Howard Johnson

A nostrum much quoted in traditional contract law courses is ‘caveat emptor’ (let the buyer beware). Buyers had to look after themselves and protect their own interests. The…

Abstract

A nostrum much quoted in traditional contract law courses is ‘caveat emptor’ (let the buyer beware). Buyers had to look after themselves and protect their own interests. The laissez‐faire philosophy which lay behind this maxim took the view that the operation of unrestrained market forces was the best method for protecting consumers as a whole. Emphasis was placed on free competition providing alternative choices as the best way of satisfying consumer wants. In reality, even in the mid‐19th century when this philosophy was dominant, the consumer was not left without the protection of the law. Freedom of contract notionally existed and much judicial rhetoric was expended on justifying it but in reality the courts were quite astute in protecting consumers in situations where they were the victims of fraud, trading malpractice or unequal contracts.

Details

Managerial Law, vol. 27 no. 6
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 23 September 2005

Rosalie L. Pacula, Robert MacCoun, Peter Reuter, Jamie Chriqui, Beau Kilmer, Katherine Harris, Letizia Paoli and Carsten Schäfer

Although frequently discussed as a singular policy, there is tremendous variation in the laws and regulations surrounding so-called decriminalization policies adopted by Western…

Abstract

Although frequently discussed as a singular policy, there is tremendous variation in the laws and regulations surrounding so-called decriminalization policies adopted by Western countries, with many jurisdictions adopting depenalization policies rather than policies that actually change the criminal status of cannabis possession offences. This paper provides a discussion of the liberalization policies being adopted in Western countries, highlighting distinct elements about particular policies that are important for proper analysis and interpretation of the policies. It then discusses some of the environmental factors that also shape these policies, and hence influence their potential impact, using data from the U.S.A. as a particular example. The results clearly show that researchers should be careful conducting intra- or international comparisons of policies because important aspects of these policies are frequently ignored.

Details

Substance Use: Individual Behaviour, Social Interactions, Markets and Politics
Type: Book
ISBN: 978-1-84950-361-7

Article
Publication date: 22 December 2022

Steven Debbaut and Tobias Kammersgaard

This study aims to problematize current calls for a “public health” approach to governing illicit drugs and the people who use them.

Abstract

Purpose

This study aims to problematize current calls for a “public health” approach to governing illicit drugs and the people who use them.

Design/methodology/approach

It draws on a range of historical sources to describe how drugs became a problem for governments, in order to critically diagnose the present and investigate the origins of current perspectives on drugs.

Findings

It is argued that there are currently two authoritative drug discourses. The first discourse is the dominant one and is eradicative, with blame and punishment as its primary responses. The second discourse is subauthoritative, but growing in importance, and is sanitorial, with care and cure as its primary responses.

Originality/value

While these two discourses have often been thought of as distinct, this historical exploration demonstrates that the eradicative and sanitorial discourses are both based on similar principles.

Details

Drugs, Habits and Social Policy, vol. 24 no. 1
Type: Research Article
ISSN: 2752-6739

Keywords

Article
Publication date: 1 March 2001

Volker Lipp

This paper examines the problems of parallel proceedings against financial intermediaries, and the solutions offered by German law. The first part identifies the practical…

Abstract

This paper examines the problems of parallel proceedings against financial intermediaries, and the solutions offered by German law. The first part identifies the practical problems and principal questions of parallel proceedings. The second part describes the proceedings which can be brought against financial intermediaries in Germany. The third part provides an overview of how the fundamental problems and questions of parallel proceedings are dealt with under German law. The fourth and final part analyses special problems and constellations.

Details

Journal of Financial Crime, vol. 9 no. 1
Type: Research Article
ISSN: 1359-0790

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