Dans ce mémoire, nous analysons l'effet de la corruption et des déclarations fiscales sur la croissance des entreprises dans les pays en développement. Nous examinons ces effets à l'aide d'une analyse économétrique. Nous analysons empiriquement la relation entre la corruption et la croissance, ainsi qu'entre les déclarations fiscales et la croissance. À ce point, nous validons certaines hypothèses de recherche selon lesquelles la corruption et la fiscalité réduisent la croissance. Pour cela, nous utilisons des données au niveau microéconomique recueillies par la Banque mondiale auprès de 14 619 entreprises à travers trois zones géographiques: l'Afrique subsaharienne, l’Amérique latine et Caraïbes, et 1'Asie du Sud. En nous basant sur les travaux de Fisman et Svensson (2007) et Svensson (2003), nous quantifions l'effet de la corruption et des déclarations fiscales sur la croissance. Les spécifications adoptées portent à la fois sur des régressions par la méthode des moindres carrés ordinaires et la méthode des doubles moindres carrés ordinaires. Nos résultats indiquent, en considérant la relation endogène entre la corruption, les déclarations fiscales et la croissance, que l'effet négatif de la corruption sur la croissance est significatif et beaucoup plus dommageable que la fiscalité. De plus, les résultats des estimations suggèrent l'existence d'une relation négative, forte et robuste entre la corruption et la croissance, tel qu'observé par Fisman et Svensson (2007). À la lumière de ces résultats, il apparaît que la corruption fait peser une charge particulièrement lourde sur les entreprises dans les pays en développement, constituant également un problème de gouvernance. Cependant, la transparence administrative et le contrôle gouvernemental auront un effet positif sur la croissance et aideront à lutter contre la corruption.

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Corruption in organisations is an on-going phenomenon. Previous academic research has examined corruption at structural and corporate levels. This research focused on small groups within organisations and the relationship between their corrupt behaviour and stress. Corruption, group behaviour and stress have all been studied in their own right, but this research brings these concepts together. The Social Identity Theory (SIT) with its focus on both inter-group and intra-group behaviour provided a framework for the work. Previous research suggests that corruption in the workplace can occur when employees are put under pressure to meet difficult targets. SIT suggests that to support their group at such times, individuals who identify strongly with it may be prepared to modify their behaviour. Although, people may find behaving in ways contrary to their normal inclinations stressful, SIT also suggests that high identification with a group can lower stress levels. What was not known was whether these previous findings would apply in the case of corruption. The aim of this research is to investigate whether corruption is influenced by group behaviour, and whether stress is a factor in these acts. A series of experimental studies was conducted in which the participants had the opportunity to behave corruptly. The results demonstrate that in all cases, this opportunity was taken, whether the participants were students or senior business executives. High identifiers behaved more corruptly than low identifiers and they experienced less stress. Women were found to be less corrupt than men. Leaders play a definite role in corrupt behaviour. Qualitative analysis showed that corruption in groups is highly contextual and is accompanied by rationalisation. When group identification is strong in a team, and conditions present the opportunity, corrupt behaviour may occur even when threat to the identity is not high. This has led to a new model of corrupt behaviour in which opportunity and social identification definitely play their parts, while threat and/or stress may or may not. The implication is that strong identification between members within sub-units may result in employees behaving in corrupt ways that may run counter to the norms of the wider organisation. However, the increased understanding of corrupt group behaviour that this research has provided will help to prevent such behaviour from occurring.

This paper presents new empirical evidence on the determinants of corruption, focussing on the role of globalisation and inequality. The estimates for a panel of 102 countries over the period 1995-2005 point to three main results: (i) Detection technologies, reflected in a high level of development, human capital and political rights reduce corruption, whereas natural resource rents increase corruption; (ii) Globalisation (in terms of both trade and financial openness) has a negative effect on corruption, which is more pronounced in developing countries; (iii) Inequality increases corruption, and once the role of inequality is accounted for, the impact of globalisation on corruption is halved. In line with recent theory, this suggests that globalisation - besides reducing corruption through enhanced competition - affects corruption also by reducing inequality.

This research effort analyzes the cost of the current war in Iraq and the corruption that is siphoning funds away from the war effort through economic corruption by Iraqis and by United States citizens and American corporations, most notably Haliburton and its subsidiary Kellogg, Brown and Root. In order to help limit corruption and aid economic growth through its own resources, many economists to include Looney, Robert have proposed the creation of an oil fund, similar to the one the state of Alaska uses where its citizens receive a direct distribution of funds from the state government. This analysis adds to that idea by looking at the types of corruption that is currently on going and the cultural and psychological reasons why Iraqis are joining terrorist and insurgent organizations. In doing so, the United States may be able better address the key the center of gravity of any insurgency, the population. / US Air Force (USAF) author.

THE PROTECTION AGAINST CORRUPTION AND BRIBERY AND THEIR PREVENTION The purpose of my thesis is to analyse basic instruments provided by the criminal law for investigation and prosecution of bribery and find out how they are applied in everyday practice within criminal proceeding. The main reason why I chose this topic is frequent complaining of the public, blaming the law enforcement authorities from dismal state of corruption in the Czech Republic. The motive was to find out whether these complaints are legitimate or the criminal law does not provide sufficient means for effective regulation of the corruption. The main aim of the thesis is therefore to answer the question, whether the instruments provided by the criminal law are sufficient for effective regulation of bribery and corruption in the Czech Republic. The thesis is composed of five chapters. Chapter one is devoted to the brief explanation of historical development of the phenomenon of corruption. Aim of this chapter is to show the issue of corruption as never-ending struggle which was present in the society since its very beginning. Chapter two is introductory and defines basic terminology. Purpose of this chapter is to explain the main distinction between corruption and bribery and define the basic classification referred in the...

Le résumé en français n'a pas été communiqué par l'auteur. / Le résumé en anglais n'a pas été communiqué par l'auteur.

Thesis advisor: James F. Keenan / Thesis (STL) — Boston College, 2015. / Submitted to: Boston College. School of Theology and Ministry. / Discipline: Sacred Theology.