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The aim of this study is to investigate how Nigeria can seek legal assistance on recovery of its stolen assets to reduce corruption and to ensure no sheltered havens for incomes from corruption.

The research adopts a conceptual method by using existing literature with the application of doctrinal legal research technique. The research likewise uses primary and secondary sources of legislations such as legislative provisions, case laws and the provisions of Chapter V of the United Nations Convention against Corruption and the process of asset recovery. The study compares the United Kingdom, USA, Hong Kong in China, South Africa and Nigeria proceeds of corruption recovery laws to gain basic legal features that would be beneficial to Nigeria in reforming its anti-corruption laws.

The principle of territorial sovereignty under the international law makes the offence of corruption not punishable outside the jurisdiction of the state where the offence was committed. As a result, some developed states boost their economy with these proceeds and the developing states are impoverished. There is also an allegation of discrepancies in the figures of funds recovered by the anti-corruption agencies. Thus, there is the need for transparency; law on civil forfeiture of proceeds of corruption; bilateral treaties; and mutual legal assistance on investigation, confiscation among countries for tracing and returning of proceeds of corruption.

The estimates of the volume of assets looted from Nigeria vary widely because of the complexity of collecting data on proceeds of corruption as official statistics on proceeds of corruption recovered do not exist as each anti-corruption agency occasionally makes pronouncements on the volume of assets recovered without any breakdown in terms of assets seized, nature of assets and their locations and its values. Such data would aid policymakers to measure the effectiveness of the present assets legislations and to enhance its effectiveness.

Considering the clandestine manners corruption is being committed, it is tasking to correctly evaluate the amount of money stolen so, their economic impacts on the nation’s economy.

Absence of accurate data would aid policymakers to measure the effectiveness of the present assets legislations and to enhance its effectiveness.

The study offers modules on management of proceeds of corruption by establishing “Assets Management Commission” and “Proceeds of Corruption Forfeiture Funds” for reparation of victims’ of corruption. The study suggests the necessity for civil forfeiture of proceeds of corruption, which is presently lacking, and creation of Proceeds of Corruption Recovery and Management Commission to manage such proceeds and advocate establishment of “Proceeds of Corruption Forfeiture Funds” for reparation of victims of corruption.

Macedonian municipalities should pass anti‐corruption ordinances in order to reduce corruption. The purpose of this paper is to review the legal issues involved in drafting such ordinances and provide legal advisors to local councils with the legal and economic analysis needed to tackle some of the more difficult and detailed questions.

The most important issue revolves around the creation of a model ordinance which Macedonian municipalities (or the Association of Units of Local Self‐Government of the Republic of Macedonia) could adopt in order to set‐up and run municipal‐level anti‐corruption agencies. The location of such agencies as well as their competencies (to monitor conflicts of interests, oversee asset declarations, and conduct corruption risk‐audits among others) are analysed. The paper also provides legal interpretations of Macedonian legislation and their likely impact on municipal council ordinance design in the area of anti‐corruption – providing the legal basis for positive administrative silence, the splitting of municipal procurement contracts, and (most controversially) qui tam rewards at the municipal level.

A brief regulatory impact analysis of the ordinance shows a gain of €162,900 in social welfare if such a programme were rolled‐out in Macedonia.

The present paper provides some of the legal analysis which previous papers lack.

The purpose of this paper is to explain why Singapore has succeeded in curbing corruption and to recommend three measures for enhancing South Korea’s anti-corruption strategy.

The paper compares the contextual differences between Singapore and South Korea before analysing Singapore’s effective anti-corruption strategy and identifying the weaknesses of South Korea’s anti-corruption strategy.

Singapore’s success in minimising corruption is the result of its government’s strong political will and the adequate budget, personnel and operational autonomy given to the Corrupt Practices Investigation Bureau to enable it to enforce the anti-corruption laws impartially. To improve South Korea’s anti-corruption strategy, the Korea Anti-Corruption Agency should be established and adequately staffed and funded to investigate corruption cases. Those found guilty of corruption offences should be punished according to the law, without suspending their jail sentences or being pardoned by the president. Finally, the existing public outreach anti-corruption programmes should be evaluated to identify their weaknesses and improve their effectiveness.

This paper recommends three measures for South Korean policy-makers to improve their anti-corruption strategy by learning from Singapore’s success.

Health sector corruption constitutes a pervasive challenge and a major obstacle to the equitable enjoyment of the right to health by exacerbating health inequalities within societies, while often eroding public trust primarily amid public health crises that threaten human security. The purpose of this paper is to examine the value of advancing right to health considerations in national legislative and regulatory responses against health sector corruption.

This paper builds on existing evidence, with focusing attention on international standards that are relevant to the topic under discussion. The literature research included publicly available reports, peer-reviewed studies and other documents primarily of human rights bodies at the United Nations level.

Advancing right to health considerations in national responses against health sector corruption offers comprehensive guidance for the deployment of a strong regulatory anti-corruption framework for action by the governments as part of their health rights obligations. Essentially, the implementation of such a national framework for action, encompassing accountability, participatory decision-making and transparency, constitutes a necessary and an important step towards maintaining well-functioning health systems and a robust social pressure for continued political commitment with the ultimate goal the provision of equitable access to quality health services at all times.

By using a rights-based approach, the paper identifies a national framework for state action consisting of legal obligations and tools towards guiding governments, while at the same time empowering civil society groups to demand the implementation of core human rights principles of transparency, participation and accountability within health system governance. It provides insights for the future development, reinforcement and/or reform of national law, policies and practices towards minimizing and eradicating vulnerabilities to health sector corruption.

The purpose of this paper is to study the administrative and legal mechanisms of combating corruption, namely, to determine the means by which it is possible to develop a positive experience in the fight against corruption.

Among the methods used to study the problems of the stated subject, the dialectical, comparative-legal, systems, historical and legal, formal and legal, analysis and synthesis can be distinguished.

The authors investigated the experience of foreign countries in combating corruption and suggested implementing international experience in national legislation for the successful fight against corruption. In the course of the study, the current state of legal regulations governing anti-corruption activities was characterised, corruption and the main reasons for committing corruption acts were investigated, the problems that arise in the fight against corruption were identified, the main administrative and legal mechanisms for combating corruption were established and the effectiveness of applying these mechanisms in practice was studied.

The provisions that are enshrined in this paper are of practical value for individuals whose activities are aimed at fighting corruption, as Ukraine is one of the states where corruption flourishes and where the fight against corruption has not been directly implemented in practice for many years.

Based on the example of international experience in the fight against corruption, proposals and recommendations for improving administrative and legal mechanisms for combating corruption have been developed.

The purpose of this paper is to compare a new anti-corruption law approved by the Italian Parliament in November 2012 with Italian treaty obligations, the international evaluation reports on the Italian anti-corruption regime elaborated by the Organisation for Economic Co-operation and Development (OECD) and the Council of Europe, the best practice guidelines and other European models. The year 2012 has marked a turning point in Italian anti-corruption policy. In response to the low ranking that Italy has in all international anti-corruption indices, the critiques expressed in international reports on its anti-corruption regime, and the increasing pressure of public opinion, the Italian parliament approved the new anti-corruption law.

The Law was preceded by critiques in the mass media and has been labelled as a token act. To evaluate the effectiveness of the steps undertaken by the Italian Parliament, this paper compares the new law with Italian treaty obligations, the international evaluation reports on the Italian anti-corruption regime elaborated by the OECD and the Council of Europe, the best practice guidelines and other European models (i.e. the UK Bribery Act).

This comparison gives the author the opportunity not only to identify the strengths and weaknesses of the law but also to suggest efficient solutions that the Italian legislator could have adopted.

So far, this is the only analysis in English of the changes introduced in the Italian anti-corruption regime in 2012. Several international colleagues and practitioners have asked the author about the new regime and it was therefore deemed appropriate to address the issue in an academic article.

The purpose of this paper is to explain why corruption is a serious problem in Myanmar and why the anti-corruption measures initiated by its military government are ineffective.

The paper describes Myanmar’s unfavourable policy context and analyses the perceived extent and causes of corruption in Myanmar before evaluating the effectiveness of its anti-corruption measures.

Myanmar’s location in a bad neighbourhood surrounded by corrupt countries, its vulnerability to the natural resource curse and ethnic conflict, as well as more than five decades of ineffective military rule have hindered its anti-corruption efforts. Corruption remains a serious problem in Myanmar because of the military regime’s lack of political will and failure to address these causes: low salaries; red tape; weak rule of law; and cultural factors. The Anti-Corruption Commission (ACC)’s performance during its first two years cannot be assessed because of the lack of information on its budget, personnel and activities. As the ACC is led by two former military generals, it is not perceived to be independent, and has been criticised for focusing on investigating corruption cases and corruption prevention at the expense of corruption education.

This paper will be of interest to those policy-makers, scholars and anti-corruption practitioners, who are interested in learning about the causes of rampant corruption in Myanmar and why the anti-corruption measures initiated have failed to curb it.

The purpose of this paper is to offer anti‐corruption experts' personal assessments of the progress international organizations have made in fighting corruption.

This paper contains a survey of the viewpoints of a number of anti‐corruption experts who themselves are current or former staff of international organizations, or who – from their positions within the private sector or in non‐governmental organizations – are able to offer a unique and distanced perspective on the key corruption‐related issues and challenges facing international organizations today.

It is agreed that international organizations today are at a cross‐roads in their individual and collective fight against corruption. International organizations must weather the corruption scandals that have recently plagued several organizations, and must confront the question of whether their staffs, boards, and member governments indeed have the ability, will, and commitment to fight corruption. To address these challenges, international organizations must adopt proactive investigative strategies when combating corruption, seek greater cooperation with each other, and must ensure that their respective investigation units have the necessary resources and independence to effectively detect, investigate, and prevent corruption.

The paper offers a realistic prognosis on the future of the anti‐corruption movement within and among international organizations.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Using Bulgarian legislation on civil confiscation and analysing the nature of the substantive authority to confiscate unexplained wealth, as well as evaluating research in common and continental law, this paper aims to seek historic parallels for non-punitive civil confiscation of unexplained wealth.

The design of this paper is centred on determining whether the substantive authority of the state to confiscate unexplained wealth has a Roman law equivalent. Conducting a review of key elements of the substantive authority for the action in Bulgaria, the research examines the validity of the hypothesis that the right to confiscate has a Roman law equivalent.

The research supports the position that the substantive authority to seek civil confiscation relief in Bulgaria has its origin in the overarching principle of unjustified enrichment in Roman law. Considering needed adjustments related to the developed demarcation between public and private law in contemporary law, the action to confiscate unexplained wealth in civil proceedings in the case study jurisdiction has its equivalent in the Roman condictio furtiva.

This paper sheds light on the theoretical basis for civil asset confiscation of unexplained wealth in one continental law jurisdiction, thus contributing to the on-going debate on the compatibility of civil confiscation of unexplained wealth with the continental law tradition.