corporate payments made to governments all over the world for the purpose of exploiting natural resources in the oil, gas …, mining and logging sectors. In so doing, the CBCR rules enhance transparency in these sectors and aim to reduce tax avoidance … and corruption in resource-rich countries. Arguably, they also contribute to the European Commission’s long-term strategy …

-rich countries. The Extractive Industries Transparency Initiative (EITI) was founded in 2003 to address this problem through … study shows in a panel of 81 countries that joining the EITI increases the ratio of FDI inflows to GDP on average by around …

been missing. In its absence, measuring the impact of transparency on accountability and corruption for a large number of … transparency. The T‐index has significant impact on both perception and objective indicators of corruption, including perceived … transparency alone is not sufficient to achieve control of corruption, especially in countries with low human development and poor …

income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and … the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax …

Non-transparency is a term given in this paper to a set of government policies that increase the risk and uncertainty … corruption, unstable economic policies, weak and poorly enforced property rights, and inefficient government institutions. Our … empirical analysis shows that the degree of non-transparency is an important factor in a country's attractiveness to foreign …

The aim of this paper is to cover the gap in literature about transparency in the context of international trade … facilitation. It focuses on the importance of transparency in achieving growth in international trade and the differences between … non-transparent practices and corruption in global trade. Managing the disclosure of information about rules, regulations …

of moral ideal, we show that the impact of transparency is conditional on the length of the transfer chain and on the … intermediary will embezzle less. Senders react positively to a reduction of the length of the chain but negatively to transparency. …

in the upcoming state budget, assessing budget oversight regarding transparency and public participation. The … management is also discussed. Specific and institutional risks that may affect budget implementation and the corruption potential …

policy makers about the limits of transparency in curtailing "grey" types of corruption. …We look at the effect of transparency on the incidence of costly back-scratching in a laboratory setting by … transparency. A plausible story that fits our results is that there may be two countervailing forces at play. First, more rapid …