Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 7 of 7 for “"Illicit financial flows"”.
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To amend, repeal or enact: Analysing the legislation that regulate anti-illicit financial flows in Namibia's Natural Resources Sector
… that the legislation meant to curtail illicit financial flows (IFFs) in Namibia is poorly drafted and does not adequately curtail IFFs in the country's natural resource sector resulting in low levels of domestic resource mobilization. IFFs refer to the illegal gain and/or movement of …
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Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition
… where funds are syphoned out of the economy illicitly. Also, this research evaluates the multi-dimensional effects of these practices and emphasises that value addition efforts throughout the mining value chain are particularly adversely impacted. The research identifies and critiques …
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International exchange of information and taxpayers' rights: opposing forces or two sides of the same coin? An analysis of the legislative protection in Kenya of taxpayers' rights to privacy and confidentiality
… of the Sustainable Development Goals. However, Illicit Financial Flows (IFFs) continue to undermine these DRM efforts, especially in Africa. Increased transparency in tax through mechanisms such as the cross-border collaboration of tax administrations through the exchange of tax information has …
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The Impact of Private Capital Flows on South Africa's Developmental State Agenda in the Post-Apartheid Era
… explores the impact of private capital flows on South Africa's developmental state agenda in the post-apartheid era. South Africa is one country that has set, beforehand, the objective to become a developmental state. However, the role of private capital flows as a factor that can …
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An investigation into combating money laundering in banks and financial institutions in the city of London and British Overseas and Crown Dependent Territories
… to pose significant challenge for banks and financial institutions in the City of London and the British Overseas and Crown Dependent Territories. In this study, the phrase “City of London” is used as a euphemism for the broader UK financial sector and economy, rather than solely referring to …
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A Framework for Automated Discovery and Analysis of Suspicious Trade Records
… and national security due to its ties with illicit financial flows, and causes revenue loss. The scale of global commerce in timber and associated products, combined with the complexity and geographical spread of the supply chain entities present a non-trivial challenge in detecting such …
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Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources and a Strategy for the Southern African Customs Union
… It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing through TPM, as well as the nature of corruption in the natural resources sector; 2) exploring the role of private actors by examining global trends in transfer pricing, …