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  1. Corruption networks and implications for ethical corruption reform.Richard P. Nielsen - 2003 - Journal of Business Ethics 42 (2):125 - 149.
    The problem this article focuses on is not the isolated individual act of corruption, but the systematic, pervasive sub-system of corruption that can and has existed across historical periods, geographic areas, and political-economic systems. It is important to first understand how corrupt and unethical subsystems operate, particularly their network nature, in order to reform and change them while not becoming what we are trying to change. Twelve key system elements are considered that include case examples from Asia, Latin America, the (...)
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  • The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? [REVIEW]Anna Alon & Amy M. Hageman - 2013 - Journal of Business Ethics 116 (3):479-494.
    Tax compliance is an important issue for governments and the public alike. To meet public needs and fund public mandates, firms around the world are expected to comply with tax laws. Factors that are related to organizational (firm) tax compliance have not been sufficiently examined in the literature. Owing to the increasing global influence of transition economies, factors associated with firm tax compliance in transition economies are particularly of interest. Based on a sample of over 5,000 firms from 22 former (...)
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