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The Ethics of Bribery
While most people assume that all bribery is unethical, the literature provides examples and philosophical arguments to support the proposition that some bribery may actually be ethical, based on utilitarian grounds. This book provides a theoretical and empirical examination of bribery from an ethical perspective. It examines empirical data from over 80 countries and reports on attitudes toward bribery examining demographic variables such as gender, age, ethnicity, education, income level, religion and social class. Multi-country comparisons are provided to determine whether views toward bribery differ by geographic location.
The Ethics of Tax Evasion
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the ta...
Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1
This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Religion and Politics: New Developments Worldwide
Religion and Politics: New Developments Worldwide features ten articles about recent developments in the interaction of Religion and Politics in various countries of Asia, Africa, Europe, and both North and South America. Most articles focus on one country, and including China, South Korea, India, Nigeria, Malaysia, France, and Cuba. Others address issues across regions such as Latin America, Southeast Asia, or the Middle East. The fifteen contributors are scholars from diverse disciplines as well as diverse regions of Asia, Europe, Africa, and the Americas. Subjects include the Indian government’s favoritism for Hinduism over rival religions; the way the Sikhs of India avoid the religion...
Handbook of Research on Public Finance in Europe and the MENA Region
Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.
The Political Economy of Regulation in Turkey
The Political Economy of Regulation in Turkey brings together leading international scholars and experts on Turkey and regulatory reform to provide essential information on the recent Turkish experience and its relation to competition policy. After the 1980 liberalization reform, Turkey tried to introduce competition in many industries, but network industries have remained as monopolies. At the end of the 1990s, regulatory reform was initiated and independent regulatory agencies have been established by the government. Comprehensive discussions of these network industries, in particular airlines, electricity, natural gas, telecommunications and environment regulations, are offered. The contr...
A Bibliography of Islamic Criminal Law, Supplement
The present work supplements the original volume of A Bibliography of Islamic Criminal Law, the most extensive bibliography on Islamic criminal law ever compiled. Drawing on a multitude of sources online and offline this bibliography covers in its thematic section not only the classical crime categories of ḥudūd, qiṣāṣ and taʿzīr but also a large number of newly emerging and related fields. In a second section, dedicated to countries, eras and institutions Olaf Köndgen comprehensively covers the historical and modern application of Islamic criminal law in all its forms. Unlocking the richness of this sub-field of Islamic law, also with the help of two detailed indices, this innovative reference work is highly relevant for all those researching Islamic law in general and the application of Islamic criminal law over time in particular.
Tax Crimes and Enforcement in the European Union
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters writte...
Religious Attitudes Toward Bribery
The present study is part of a much larger study that examines the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. The main demographic variable examined was religion. Overall, nearly 70 percent believed that accepting a bribe could never be justified. Attitudes toward bribery were ranked on the basis of religion. The Jewish respondents were least opposed to accepting a bribe, while the Muslim respondents were most opposed. Religion was a significant demographic variable. Overall, women were slightly more opposed to accepting a bribe. Christian women were significantly more opposed to taking a bribe than were Christian men. Other male-female comparisons of mean scores by religion were not significant.
Gender and Attitudes Toward Bribery
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This study included 83 countries. Women were either significantly more opposed to bribe taking or were somewhat more opposed to bribe taking in about 80 percent of all cases. Men were significantly more opposed to bribe taking in only five countries.
