A number of studies and reports have associated corruption with the misuse of public office for private financial gain, but these studies have rarely examined in detail a major vehicle for bribery and corruption. This paper argues that some corporations are willing to increase their profits...

Tax evasion, tax avoidance and fiscal corruption are actions, decisions and policies of individuals and corporate bodies which inhibit economic development in developing countries. As a consequence, the revenue intended for development is unpaid, evaded or avoided, or even diverted, into private...