Journal of Law and Corruption Review最新文献_第2页

The Implementation of Criminal Compliance as a Criminal Policy to Combat Corruption 实施刑事合规作为打击腐败的刑事政策

Journal of Law and Corruption Review Pub Date : 2023-02-03 DOI: 10.37497/corruptionreview.5.2023.47

Juliano Astor Corneau

引用次数: 1

Academic Literature on Compliance Programs, ESG, Corporate Governance, Fraud Prevention, Human Rights, Corruption, Data Protection, and SDGs 关于合规项目、ESG、公司治理、防欺诈、人权、腐败、数据保护和可持续发展目标的学术文献

Journal of Law and Corruption Review Pub Date : 2022-12-30 DOI: 10.37497/corruptionreview.4.2022.71

Journal of Law and Corruption Review

{"title":"Academic Literature on Compliance Programs, ESG, Corporate Governance, Fraud Prevention, Human Rights, Corruption, Data Protection, and SDGs","authors":"Journal of Law and Corruption Review","doi":"10.37497/corruptionreview.4.2022.71","DOIUrl":"https://doi.org/10.37497/corruptionreview.4.2022.71","url":null,"abstract":"This academic summary provides an overview of key themes in recent open-access articles pertaining to compliance programs, environmental, social, and governance (ESG) practices, corporate governance, fraud prevention, human rights, corruption, data protection, and Sustainable Development Goals (SDGs) as set forth by the United Nations. Scholars have extensively explored the significance of compliance programs in organizations, evaluating their role in ensuring ethical practices, legal adherence, and risk mitigation. Additionally, research has focused on the adoption and impact of ESG strategies, addressing their influence on corporate decision-making, sustainability, and stakeholder engagement. Corporate governance remains a vital area of investigation, investigating board structures, executive compensation, and the effectiveness of governance mechanisms in enhancing firm performance and accountability. Simultaneously, efforts to combat fraud and corruption have led to analyses of fraud detection techniques, whistleblowing systems, and anti-corruption measures. The literature also highlights the evolving landscape of data protection, emphasizing regulatory developments, privacy frameworks, and organizational responsibilities in safeguarding data. Furthermore, there is a growing emphasis on the integration of human rights principles into business practices, exploring the implications of human rights violations and strategies for promoting responsible corporate behavior. Lastly, articles have explored the alignment of corporate practices with the SDGs, examining businesses' contributions to global sustainability goals.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116851154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Blockchain Technology and Tax Compliance: Possibilities and Potential Uses 区块链技术与税收合规:可能性和潜在用途

Journal of Law and Corruption Review Pub Date : 2022-07-12 DOI: 10.37497/corruptionreview.4.2022.69

Henrique Franceschetto

{"title":"The Blockchain Technology and Tax Compliance: Possibilities and Potential Uses","authors":"Henrique Franceschetto","doi":"10.37497/corruptionreview.4.2022.69","DOIUrl":"https://doi.org/10.37497/corruptionreview.4.2022.69","url":null,"abstract":"This work represents a study aimed at exploring the relationship between Tax Compliance and the distributed ledger technology known as \"Blockchain,\" without fully exhausting the subject matter. The main objective is to clarify and demonstrate the potential uses of Blockchain technology in facilitating corporate tax compliance. The anticipated potentials of this technology are just as significant as the possibilities it offers for tax authorities in terms of monitoring tax collection, which will also be addressed. \u0000The study adopts an inductive method and relies on research conducted through bibliographic and jurisprudential sources, both in physical and digital formats. The research is justified by the revolutionary potential that Blockchain technology holds for tax compliance activities. The hypothesis guiding this research is that Blockchain technology can be effectively and disruptively applied in the field of Tax Compliance. \u0000Through a thorough analysis of basic concepts related to Blockchain technology, this study reaches the conclusion that the hypothesis is valid. It identifies various fiscal issues that can benefit from the use of this technology and presents concrete cases where it is already being implemented in Brazil. Furthermore, the study explores potential applications of Blockchain technology in Tax Compliance based on research and publications by leading accounting and tax auditing firms worldwide. \u0000The topic addressed in this study is highly relevant and timely, as the practical possibilities of Blockchain technology are just beginning to emerge. Recent developments, such as the launch of Blockchain systems by Brazil's tax authorities, further emphasize the importance and timeliness of this research. \u0000In conclusion, this study aims to contribute to the understanding of the potential uses of Blockchain technology in the context of Tax Compliance. It highlights its disruptive potential and offers insights into how this technology can transform the routines of tax professionals in the coming years.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125096287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

A arbitragem tributária e o sistema brasileiro de resolução de conflitos 税收仲裁与巴西冲突解决制度

Journal of Law and Corruption Review Pub Date : 2022-07-03 DOI: 10.37497/corruptionreview.4.2022.6

Agenor De Lima Bento, Demetrius Nichele Macei

引用次数: 0

Overindebtedness and Responsible Credit: The Breach of Banking Compliance Duties and the Enactment of Law No. 14.181/2021 过度负债与责任信用:银行合规义务的违反与第14.181/2021号法律的制定

Journal of Law and Corruption Review Pub Date : 2022-02-07 DOI: 10.37497/corruptionreview.4.2022.54

Renata de Alcântara e Silva Terra, Eduardo Adolfo Ferreira

引用次数: 0

The INSS Governance System and the Liability of the Managing Servant for Delays in the Granting of Benefits INSS治理体系与管理人员延迟发放福利的责任

Journal of Law and Corruption Review Pub Date : 2022-01-15 DOI: 10.37497/corruptionreview.4.2022.60

Claudine Costa Smolenaars

{"title":"The INSS Governance System and the Liability of the Managing Servant for Delays in the Granting of Benefits","authors":"Claudine Costa Smolenaars","doi":"10.37497/corruptionreview.4.2022.60","DOIUrl":"https://doi.org/10.37497/corruptionreview.4.2022.60","url":null,"abstract":"The object of this article is the integrity and governance programme instituted by the National Institute of Social Security (INSS) through Ordinances 3.212/19 and 3.213/19. The problem addressed is the scenario of non-compliance of the autarchy with the deadlines for analysis and judicial implementation of benefits provided by Law 8.213/91, leading to the application of fines and official letters reporting crime of prevarication and disobedience of public servants. Will this governance system provide the manager with tools to prove the absence of personal responsibility in decision-making? It is intended to demonstrate that this legal regime of governance can impact the limits of personal liability of public servants. Its specific objectives are to evaluate such Ordinances; to establish a comparison with the decisions of the Federal Regional Courts and the Federal Court of Auditors and, finally, to verify if the autarchy is structured to demonstrate the exemption of responsibility of the manager. The applied methodology includes the deductive method, considering a systemic analysis, with bibliographic review and data collection. The research findings indicate that the INSS integrity and governance programme is still incipient, with a threat of liability falling on the servant, which can be mitigated by data transparency and permanent collaborative governance.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117251105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Communication And Training As Tools of a Labor Compliance Program 沟通和培训作为劳动合规计划的工具

Journal of Law and Corruption Review Pub Date : 2022-01-12 DOI: 10.37497/corruptionreview.4.2022.68

Fernanda Ulysséa Pereira, Laura Becker Werlang

{"title":"Communication And Training As Tools of a Labor Compliance Program","authors":"Fernanda Ulysséa Pereira, Laura Becker Werlang","doi":"10.37497/corruptionreview.4.2022.68","DOIUrl":"https://doi.org/10.37497/corruptionreview.4.2022.68","url":null,"abstract":"When implementing a compliance program, organizations need to focus on disseminating and ensuring adherence to this culture throughout their hierarchical structure, keeping employees and top management constantly updated and improved. As compliance encompasses a structure composed of nine pillars, this article aims to analyze, through literature research, the fifth pillar, which is communication and training, aligned with labor practices. It is essential to establish a connection between compliance and labor law and its application in the workplace. Being in compliance means being in accordance with both external and internal regulations, and therefore, these norms must be effectively communicated throughout the organization. Article 42, section IV of Decree 8,420 emphasizes the importance of training in a compliance program. The communication process enables the dissemination of corporate values and the standards that all individuals in a business environment must follow. Training serves as a tool to consolidate behaviors and mitigate risks, ensuring that all employees absorb the company's organizational culture. The methodology employed for this article involves data collection, information gathering, and literature research from national and international books, articles, online materials, as well as other public monographs and articles. It also involves documentary research based on laws, legal precedents, and other regulations. The research approach is monographic, as it focuses on the in-depth study of a specific theme. Utilizing effective management tools is essential for the successful implementation and maintenance of an effective compliance program, with communication and training playing a crucial role in the proper management of a business.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130892033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Mapping Cases of Corruption by Civilian Public Agents in the Executive Branch of the Federal Government: An Exploratory Descriptive Study 绘制联邦政府行政部门文职公职人员腐败案例:一项探索性描述性研究

Journal of Law and Corruption Review Pub Date : 2021-02-05 DOI: 10.37497/corruptionreview.3.2021.55

Flávio de Arruda Assumpção Silva, C. Moraes

{"title":"Mapping Cases of Corruption by Civilian Public Agents in the Executive Branch of the Federal Government: An Exploratory Descriptive Study","authors":"Flávio de Arruda Assumpção Silva, C. Moraes","doi":"10.37497/corruptionreview.3.2021.55","DOIUrl":"https://doi.org/10.37497/corruptionreview.3.2021.55","url":null,"abstract":"The fight against corruption has been intensified to minimize the harmful effects on society through the adoption of preventive and combat measures by the State. This study aims to map cases of corruption committed by civilian public agents in the Executive Branch of the Federal Government from 2016 to 2018, resulting from administrative sanctions, demonstrating the links of the agents involved with the public administration, the identification of the organs and careers with the highest incidence, the method of accessing the position, and information that can contribute to more effective decision-making for the containment of the crime. A descriptive exploratory research with a quantitative approach in numerical reports showed that administrative sanctions accounted for 0.135% of the total number of civilian public agents nationally. The organ and career with the highest occurrence of crimes routinely carry out work focused on public service. The states of Rio de Janeiro with 194 cases and Mato Grosso with 0.343% stand out, presenting the highest incidence of cases in absolute and proportional terms, respectively.","PeriodicalId":359393,"journal":{"name":"Journal of Law and Corruption Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123773375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Assessing Legislative Innovation and its Impact on Corruption Control and Constitutional Rights: Advancements and Setbacks 评估立法创新及其对腐败控制和宪法权利的影响:进展与挫折

Journal of Law and Corruption Review Pub Date : 2021-01-12 DOI: 10.37497/corruptionreview.3.2021.62

Tiago Oliveira de Castilhos

引用次数: 2

Intersection between Compliance Programs and Privacy: Examining Data Protection under the General Data Protection Law (LGPD) in Corporate Organizations 合规计划与隐私之间的交集:在企业组织中根据通用数据保护法(LGPD)检查数据保护

Journal of Law and Corruption Review Pub Date : 2021-01-12 DOI: 10.37497/corruptionreview.3.2021.63

Letícia de Mello Pereira, Maurício Alfredo Gewehr, Marcia Fernanda Alves

引用次数: 1