Abstract:The chapter presents a conflict of interest as a new pioneering measure for combating corruption and abuse of public power. The study is based on an analysis of the conflict of interest legislations of about 15 European countries. European legislators' legislative decisions on several key criteria relating to conflict of interest have been analyzed. These criteria include the presence or absence of a special law, conflict of interest as a criminal or administrative offense, accountable persons, legal definitio… Show more
The goal of every company should not be profit exclusively but also public welfare and social responsibility. Traditional financial reporting of companies was not sufficient to monitor the sustainable development of companies and their impact on the wider community. The Global Reporting Initiative (GRI) was introduced to provide global guidelines to report social and environmental information. The emphasis is on reporting and measuring the level of corporate social responsibility (CSR). Reporting on CSR is necessary because companies need to be responsible for the implementation of its principles, aimed at protecting the interests of stakeholders. Mandatory GRI reporting increases social responsibility due to reduced business risk and enhanced business performance.
The goal of every company should not be profit exclusively but also public welfare and social responsibility. Traditional financial reporting of companies was not sufficient to monitor the sustainable development of companies and their impact on the wider community. The Global Reporting Initiative (GRI) was introduced to provide global guidelines to report social and environmental information. The emphasis is on reporting and measuring the level of corporate social responsibility (CSR). Reporting on CSR is necessary because companies need to be responsible for the implementation of its principles, aimed at protecting the interests of stakeholders. Mandatory GRI reporting increases social responsibility due to reduced business risk and enhanced business performance.
In today's interconnected world, corruption is on the rise, bringing about harmful consequences such as the widespread evasion of taxes, irregular exemptions, and a weakened tax administration. These issues collectively contribute to a decline in tax revenues, affecting both developed and underdeveloped nations. Corruption takes various forms, but corruption involving public employees is particularly destructive, as it not only results in a loss of tax revenue but also gives rise to other social problems. This research aims to investigate the relationship between different types of taxes and corruption, aiming to determine which taxes are more vulnerable to corrupt practices. To achieve this, the study presents a conceptual framework and explores the causes and effects of corruption before conducting a regression analysis to assess its impact on tax revenues in Türkiye.
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