Depuis le modèle de référence développé par Allingham et Sandmo (1972), les problèmes liés à la fraude fiscale et particulièrement au lien entre les raisons de conformité fiscale et le montant du revenu déclaré ont été souvent étudiées. La décision du contribuable dépend essentiellement du montant de son revenu réel, du taux d'imposition fiscale, de la probabilité de contrôle, du montant des amendes infligées en cas de détection. Mais d'autres paramètres plus psychologiques qu'économiques sont aussi tenus en compte à savoir le climat social auquel le contribuable évolue, l'utilisation de leurs cotisations par le gouvernement, les normes sociales, ou tout simplement la conscience du devoir fiscal pour le financement des biens publics et du civisme fiscal. Ces faits ne sont essentiellement pas tenus en compte dans un pays en développement comme Madagascar. La fraude fiscale est liée à l'incapacité de l'administration fiscale à assurer pleinement le système de contrôle par manque de moyens et des phénomènes comme la corruption, la présence accrue du secteur informel, l'influence des décideurs politiques. Les études empiriques ont montré que la Taxe sur la Valeur Ajoutée (TVA) reste l'impôt le plus fraudé par les contribuables et que les pertes annuelles pour cause de fraude fiscale sont exorbitantes, avec un montant total avoisinant les 203 millions d'€ de 2007 à 2009 dans les centres enquêtés. / Since the reference model was developed by Allingham and Sandmo (1972), the problems linked ta tax evasion and particularly ta the relationship between the reasons for tax compliance, and the amount of declared income have often been studied. The taxpayer's decision depends primarily on the amount of his real income, on the tax rate, on the probability of control and on the amount of the fines in the case of identified fraud. However, other parameters more psychological than economical arc also taken into account ta identify the social climate in which the taxpayer evolves, the use of their tax contributions by the government, the social norms, or simply the awareness of the duty taxes in order ta support public projects and fiscal public­spiritedness. These facts have not yet been taken into consideration in developing countries like Madagascar. Tax evasion is linked to the incapacity of tax authorities to ensure full control of the system due to a lack of means as well as phenomena such as com1ption, the increasing presence of the informal sector and the influence of the political decision makers. Empirical studies have shown that Value-Added Tax remains the most defraudcd tax by taxpayers and that the annual lasses due to tax evasion are exorbitant, totaling around € 203 million from 2007 to 2009 in the centers participating in the survey.

Social movements have increased as a way of supporting groups in their protests. This study addressed what factors led to the mobilization of the Green March movement in its fight against political corruption and impunity in the Dominican Republic. The purpose of this case study was to explore the Green March movement's actions by using Meyer's conceptualization of political opportunity theory. The research questions addressed what factors led to the mobilization of the Green March movement and what strategies and tactics were used. The research design was a qualitative, instrumental case study and data were collected through interviews with 12 members of the Green March movement. These data were transcribed, inductively coded, and then subjected to Braun and Clarke's thematic analysis procedure. Findings of the study supported the undergoing political opportunities by the Green March movement within the political structure of the Dominican government. There were 3 key themes that emerged from this study indicating the conditions for mobilizations to happen such as tolerance by the government, powerful methods to communicate grievances and concerns, and the lack of a repressive governmental system. Finally, the findings help explain political openness and the curvilinear relationship between political corruption and mobilizations of the Green March movement. If political reforms are achieved because of the movement, the country's political system may transform from treating politics as a business to treating politics as a social service to promote the common good. Therefore, this study's findings can lead to positive social change by providing more information on the Green March movement and what makes it successful for the Dominican people.

In international corruption indexes, such as Transparency International’s Corruption Perception Index, Sweden often ranks as one of the least corrupt countries in the World. Despite this, the country still experiences corruption scandals, particularly in local government. In the wake of a scandal, municipalities tend to react swiftly and initiate anti- corruption reforms. However, despite such actions, new scandals re-emerge. The purpose of the study is to analyze why the undertaken reforms are not always successful in preventing new scandals from happening. In order to do so, I focus on anti-corruption measures in two large Swedish municipalities that have repeatedly experienced corruption scandals, despite having taken action and putting anti-corruption measures in place: the cities of Norrkoping and Gothenburg. Interviews on the scandals and the anti-corruption reforms were conducted with officials and politicians, and empirical evidence has also been gathered from public documents and audit reports. The principal-agent theory and the ideal types of “value based” and “compliance based” approaches are the theoretical tools which are used to analyze the undertaken anti-corruption reforms. The results show that the reforms undertaken indeed have improved the integrity systems of the cities. However, the reoccurring scandals can best be explained by the fact that the reforms have not been properly incorporated properly in the administrations, which in some cases have resulted in an ignorance of the rules. Some scandals can also be explained by conscious criminal acts from the agents, acts that are difficult to guard oneself against no matter how well-designed the anti-corruption institutions are. The results hence show that it is hard to design institutions that obliterate the corruption that are undertaken on purpose by agents.

Corruption is a very current problem, which occurring in both the public and private sectors, poses a great threat to society as a whole. The main goal of the diploma thesis is to provide a thorough analysis of the legal regulation of corruption in the Czech republic. Therefore, this work presents both substantive law, with focus on criminal offenses of bribery, and procedural law. The introductory section of the thesis introduces the theoretical aspects of corruption; namely the definition of this term as well as other related terms, types of corruption or the possibilities of measuring it. The author does not omit the relevant European and international aspects of the fight against corruption. The main part of the thesis is devoted to the Czech legislation currently in force related to bribery; but it deals with the development of legislation in the Czech Republic, too. Thus, the work discusses criminal offenses of bribery; corruption sanctions regime, as well as procedural tools focused on uncovering corrupt conduct. The final part of the work focuses on the comparison of legislation in the Slovak republic and French Republic. The current Czech legislation reflects the obligations arising from the law of the European Union and international law. As corrupt individuals do not hesitate to use all...

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Most research that has examined the variation in homicide levels has examined their correlation with socioeconomic structural variables. In Latin America however, economic and social development has occurred, but high homicide levels remain, suggesting the involvement of other influencing factors. Recent research has established causal relationships between the role of state institutions and the numbers of homicides. I hypothesize that the perception of corruption may contribute in explaining the variation in homicide levels, and in particular in the Latin America region, because of grievance motivated violence. This hypothesis is tested through a quantitative method that includes more specifically linear regression analysis. My results show that there is no clear relationship between the perception of corruption and homicides on the global level. Nevertheless, the results show that the perception of corruption of the military influences homicides which highlights the importance of supporting the military in improving for example their transparency and accountability so that reductions in homicide can be achieved. The results in Latin America show that there is a negative strong relationship, suggesting that the lower the perception of corruption is, the higher the amount of homicides. This could be a result due to a lot of different reasons that get analyzed in this paper. More research, particularly in Latin America, is needed before drawing conclusions.

Corruption exists in all societies, and often takes place behind closed doors. Corruption can take many different forms, such as when public employees demand or accept payment or favours in exchange for their services, when politicians misuse public funds or give public contracts or jobs to their friends, family, or sponsors, or when businesses bribe officials to secure advantageous agreements (Transparency, n.d). Transparency defines corruption as “the abuse of entrusted power for private gain” (Transparency, n.d).  In some societies corruption is a rare occurrence while in other countries it permeates the whole society. This study aims to see patterns in non-corrupt countries' anti-corruption strategies as well as patterns in corrupt countries' anti-corruption strategies.  Singapore and Denmark are two nations that consistently score highly on the Corruption Perception Index (CPI), a sign of a less corrupt culture. However, countries like Thailand and Iran consistently score poorly on the CPI, suggesting a larger corruption issue (Transparency, 2022). This paper aims to provide an overview in the form of a comparative desk study of the anti-corruption measures of the four countries and to draw comparisons between them, to determine whether less corrupt countries combat corruption in a different way than more corrupt countries. What this study has found is that strong institutions and anti-corruptions agencies given the right amount of tools and independence are more likely to be able to combat corruption in countries; rather than fragile institutions and anti-corruption agencies who are politicised and controlled by the government.

Magister Legum - LLM (Criminal Justice and Procedure) / The fight against human trafficking requires a broad range of approaches, including the eradication of crimes that facilitate trafficking of human beings. The idea of committing crimes within crimes is common in most national regimes just as it is in transnational and organised crimes. For instance, transnational crimes such as money laundering and human trafficking always are accompanied by various types of corruption such as petty, grand or bureaucratic corruption. As the Southern African Development Community (SADC) States Parties strengthen strategies to address human trafficking, the region continues to face an increase of trafficking of persons into Europe and Asia, as well as within Africa. There are various causes of human trafficking, such as poverty, hunger and deteriorating economies, as victims are promised luxurious lives in the countries to which they are trafficked. The poverty and stunted economies in most African countries make it easy for corruption to flourish because most police and immigration officers occupy low-paying ranks, making them highly susceptible to bribery and other corrupt incentives.

Magister Legum - LLM (Criminal Justice and Procedure) / The fight against human trafficking requires a broad range of approaches, including the eradication of crimes that facilitate trafficking of human beings. The idea of committing crimes within crimes is common in most national regimes just as it is in transnational and organised crimes. For instance, transnational crimes such as money laundering and human trafficking always are accompanied by various types of corruption such as petty, grand or bureaucratic corruption. As the Southern African Development Community (SADC) States Parties strengthen strategies to address human trafficking, the region continues to face an increase of trafficking of persons into Europe and Asia, as well as within Africa. There are various causes of human trafficking, such as poverty, hunger and deteriorating economies, as victims are promised luxurious lives in the countries to which they are trafficked. The poverty and stunted economies in most African countries make it easy for corruption to flourish because most police and immigration officers occupy low-paying ranks, making them highly susceptible to bribery and other corrupt incentives.

The study focuses on an evaluation of the anti-corruption initiatives in Botswana and their relation to Botswana’s development. An evaluation was needed to find out whether the anti-corruption initiatives were effective and whether there were a correlation between the effectiveness of the Directorate on Corruption and Economic Crimes (DCEC) and the level of development in Botswana. This study showed that, the DCEC has succeeded to low corruption in Botswana through its most successful public education mandate and debatable good governance. The DCEC has helped to enhance service delivery in the public sector through the establishment of the Anti-Corruption Units (ACUs) within the Ministries aimed at tackling corruption in-house. Consequently, a significant slight improvement was registered in both public health and education sectors. However, that improvement was still minimal to the extent that it has been hampered by the challenging working conditions of the DCEC attributable to the inadequacy of legislation, lack of manpower, shortage of required skills and slow criminal justice system as well as the debatable independence of the DCEC, evidenced by its reporting and appointing lines. This implies that the impact of the DCEC in the development of Botswana has been minimal, as the country is still devastated by socio-economic disparities especially in rural areas. / Development Studies / M.A. (Development Studies)