Tunisia reconciliation law will overcome opposition

2015 ◽  
Keyword(s):  
Transitional Justice ◽  
Tax Evasion ◽  
The Political ◽  
Economic Potential ◽  
Public Officials ◽  
Old Regime ◽  
Content Type ◽  
Financial Crimes ◽  
Justice Process ◽  
Islamist Movement

Subject Reconciliation law prospects Significance Tunisia's parliament is expected to debate a controversial reconciliation law proposed by President Beji Caid Essebsi, which grants amnesty for financial crimes committed during the rule of President Zine El Abidine Ben Ali (1987-2011). The law aims to recover an estimated 3.5 billion dollars from thousands of former public officials and businessmen acquired through embezzlement, unfair loans and tax evasion. The legislation contradicts and undermines a 2013 transitional justice law intended to uncover past abuses and promote a transitional justice process. Impacts Whitewashing past financial abuses will deepen a sense among many Tunisians that the old regime remains firmly in control. Without addressing authoritarian economic structures and passing economic reforms, Tunisia's economic potential will remain limited. Tensions within the Islamist movement Ennahda will intensify, furthering a push for separating the political party from the movement.

Tunisia coalition stability hangs on economy

2015 ◽  
Keyword(s):  
North Africa ◽  
Transitional Justice ◽  
Economic Recession ◽  
Public Concern ◽  
Content Type ◽  
Industrial Action ◽  
Coalition Stability ◽  
Justice Process ◽  
Multiple Challenges ◽  
Islamist Movement

Subject The effect of economic pressures on government unity. Significance The coalition government is struggling under the strain of multiple challenges -- an economic recession, an unresolved security crisis and sharp divisions over controversial policies. Secularist party Nidaa Tounes, which dominates the cabinet, is undergoing an internal power struggle. The leadership of Islamist movement Ennahda is facing rising frustration from within its own ranks. Strikes, sit-ins, and popular demonstrations continue nationwide as critics fear a slide back to authoritarian tendencies. Tunisia's fragile democratic transition, held out as a model of change in the Middle East and North Africa, is at risk of stalling. Impacts Industrial action and popular protests may increase in the months ahead. Coalition divisions will hamper much-needed government strategies to counter the terrorist threat. The transitional justice process is under severe political pressure and is likely to be delayed further. Growing public concern about a lack of direction and energy in policymaking could prompt a cabinet reshuffle.

Terrorism financing and money laundering: two sides of the same coin?

2018 ◽  
Vol 25 (4) ◽  
pp. 962-968 ◽  
Author(s):  
Frederic Compin
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
White Collar Crime ◽  
Islamic State ◽  
Content Type ◽  
Fully Integrated ◽  
Financial Crimes ◽  
Terrorism Financing ◽  
Utilitarian Approach ◽  
The Cost

Purpose The purpose of this paper is to analyse how terrorism financing can be assimilated with money launderning when the amounts ofmoney involved differ so markedly. Not only is the cost of financing terrorist attacks minimal compared to the huge sums often at stake in financial crimes, but also the psychological profile of terrorists, who are reclusive by nature, contrasts starkly with that of financial criminals, who are usually fully integrated members of society. When terrorism financing is equated with money laundering this represents a utilitarian approach in that it facilitates the creation of a security strategy and stifles criticism of criminogenic capitalismthat turns a blind eye to tax evasion. Design/methodology/approach The analysis is conceptual, focussing on the assimilation of terrorism financing with money laundering. There is an interview with a French magistrate, specialized in the fight against corruption and white-collar crime, and data have been collected from international organizations and scholarly articles. Findings The fight against money laundering and money dirtying has clearly sparked numerous controversies around evaluation, scope, criminal perpetrators and a lack of vital cooperation between administrative and judicial services. Social implications This paper raises questions about the reasons behind the linking of money laundering and money dirtying by states and players in public international law and why the fight against money laundering is very much overshadowed by their focus on terrorist financing in dealing with the growing threat of Islamic State, otherwise known as ISIS or ISIL, in the Middle East and West Africa. Originality/value The paper enables the reader to raise the question of similarities between the fight against money laundering and the fight against terrorism financing.

scholarly journals Tunisia’s Re-Configurations and Transitional Justice in Process: How Planned Processes of Social and Political Change Interplay with Unplanned Political Dynamics

2020 ◽  
pp. 37-49
Author(s):  
Mariam Salehi
Keyword(s):  
Transitional Justice ◽  
Political Change ◽  
Social Dynamics ◽  
Field Research ◽  
Feedback Loops ◽  
The Political ◽  
Power Shifts ◽  
Political Dynamics ◽  
Political Preferences ◽  
Justice Process

Abstract This chapter seeks to explain the developments of the Tunisian transitional justice process. Drawing on Norbert Elias’s ideas about social processes, it argues that dynamics of transitional justice processes can neither be understood solely in light of international norms and the “justice industry” that both shape institutionalized transitional justice projects, nor simply by examining context and the political preferences of domestic actors. Rather, these shifts are shaped by the interplay of planned processes with unplanned political and social dynamics; with a political context in flux, power shifts, and sometimes competing planned efforts in other realms. Empirically grounded in “process-concurrent” field research in post- “Arab Spring” Tunisia, the contribution shows that a technocratic/institutionalized transitional justice project can develop dynamics that are somewhat, but not entirely, independent of power shifts. However, the above interplays may lead to frictional encounters that trigger feedback loops, new processes, and new structures.

Leak poses challenges for Dominican president

2021 ◽  
Keyword(s):  
Dominican Republic ◽  
Money Laundering ◽  
Tax Evasion ◽  
Due Diligence ◽  
Public Officials ◽  
Public Attention ◽  
Content Type ◽  
Push Up

Significance While this is not illegal, the matter has drawn public attention and criticism on the basis that it appears to conflict with the stated commitment of Abinader’s government to tackling corruption, tax evasion and money laundering. Impacts Investigations into other public officials named in the Pandora Papers will keep the issue at the forefront of public attention. Accelerated pro-transparency reform may push up due diligence costs for companies operating in the Dominican Republic. Perceptions of inaction on corruption could lead to renewed popular protests on the issue.

Financial crime, corruption and tax evasion: a cross-country investigation

2018 ◽  
Vol 21 (4) ◽  
pp. 545-554 ◽  
Author(s):  
Ines Amara ◽  
Hichem Khlif
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Design Methodology ◽  
Positive Relationship ◽  
Policy Implications ◽  
Financial Crime ◽  
Content Type ◽  
Financial Crimes ◽  
Cross Country ◽  
The Relationship

Purpose This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010). Financial crime is collected from Basel anti-money laundering (AML) report. Findings Using a sample of 120 countries, the authors find that the level of financial crime is positively associated with tax evasion. When testing for the moderating effect of corruption, they document that the positive relationship between financial crime and tax evasion is more pronounced for high corrupt environments. Originality/value The findings have policy implications for governments aiming to combat tax evasion and financial crimes.

scholarly journals Assessing (In)security after the Arab Spring: The Case of Egypt

2013 ◽  
Vol 46 (04) ◽  
pp. 727-735 ◽  
Author(s):  
Mohammad Ayatollahi Tabaar
Keyword(s):  
Large Scale ◽  
Political Process ◽  
The Political ◽  
Political Environment ◽  
Old Regime ◽  
Striking Success ◽  
Democratic Elections ◽  
The Arab Spring ◽  
The Military ◽  
Islamist Movement

In nearly three years, Egypt has transitioned from a large-scale uprising against one of the region's longest-standing rulers to an even more massive revolt that led to the military ousting the country's first democratically elected president, Mohamed Morsi. Between the two popular uprisings, new pacts and unlikely alliances emerged, deepened, and, in some cases, then disappeared. For its part, the army evolved from being an accomplice of the old regime, to then being an uneasy partner of the ascendant Muslim Brotherhood and, most recently, on to rebranding itself as an ally of non-Islamists and a protector of the popular will. Loosely aligned liberals, leftists, and nationalists, meanwhile, shifted from offering support for democratic elections to backing a “democratic” coup out of fear that the elected Islamists might monopolize and never relinquish power in a conservative new regime. That fear came in response to the Brotherhood's own shifting position, which moved from a commitment to “participation not domination” to a strategy of controlling the legislature and the presidency, although they were ultimately forced back into hiding before they could neutralize the judiciary and the army. And finally, the other Islamist movement, the ultraconservative Salafists, initially displayed no interest in the political process, but then mobilized and ultimately enjoyed striking success in the elections of 2011–12. Surprisingly, however, despite their presumed ideological proximity to the Brotherhood, many Salafists went on to back the military's removal of Morsi in July 2013, but then did not lend support to the interim government that was constructed in wake of Morsi's fall. In this multilayered, fast-paced political environment, mass protests, arrests, and violence have become routine.

An embezzler test for norms, standards and regulations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tiago Cardao-Pito
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Design Methodology ◽  
Methodological Approach ◽  
Future Research ◽  
Content Type ◽  
Financial Crimes ◽  
Standards And Regulations ◽  
Practical Implications ◽  
Resultant Material

Purpose The purpose of this study is to address the question that economic standards, norms and regulations can possess weak spots that might be exploitable for the embezzlement of an organization’s assets with resultant material consequences in money laundering,tax evasion, fraud, corruption and other potential financial crimes. Design/methodology/approach The author’s methodological approach is to introduce and discuss a new logical-deductive test that the author names “embezzler test”. The author’s test investigates regulatory architectures from the perspective of someone attempting to divert assets from or to an organization. It appraises whether a potential embezzler could divert resources without being detected and sanctioned. Findings The embezzler test can be applied to a broad range of standards, norms and regulations. Research limitations/implications This new test can be improved and further calibrated in future research. Practical implications Researchers, regulators and law makers can use the new test to identify and eventually fix weak spots for embezzlement in norms, standards and regulations. Originality/value To the best of the author’s knowledge, such a test has never been formulated or applied before to identify weak spots for potential embezzlement in regulatory architectures.

US election reopens financial reform debate

2016 ◽  
Keyword(s):  
Financial Regulation ◽  
Financial Reform ◽  
Divided Government ◽  
The Political ◽  
Political Debate ◽  
Content Type ◽  
Financial Crimes ◽  
National Electorate ◽  
Reform Debate

Significance The resilience of the Sanders campaign ahead of the February 1 Iowa caucuses despite its low pre-2015 profile with the national electorate, and the vigilance of banking watchdog Elizabeth Warren in the Senate, continue to shift the political debate on financial regulation leftwards, particularly among Democrats. Impacts Overlap between Republicans and Democrats on Fed transparency may lead to greater scrutiny of the central bank's operations post-2016. Pressure to police and prosecute financial crimes more aggressively will continue to build and will not require legislation to achieve. The likely persistence of divided government will prevent either party from updating bank regulatory legislation.

Morocco’s weakened Islamists may yet win elections

2019 ◽  
Keyword(s):  
Political Participation ◽  
Prime Minister ◽  
The Political ◽  
Policy Decisions ◽  
Content Type ◽  
Popular Support ◽  
The Government ◽  
Consumer Boycotts ◽  
Political Scene ◽  
Islamist Movement

Subject Outlook for the PJD. Significance The new year has already seen several legal, political, and personal controversies involving the moderate Islamist Justice and Development Party (PJD), currently heading the government. Prime Minister Saadedine El-Othmani is struggling to unite the party and maintain popular support. Impacts There may be a low turnout during the upcoming 2020 elections as Moroccans grow disillusioned by the lack of genuine reform. The Palace’s continued domination of politics and the economy may lead to informal mobilisation, likely in the form of consumer boycotts. Benkirane is unlikely to oppose the party openly to avoid weakening it, though he may become more vocal on the political scene. Morocco’s other Islamist movement, Justice and Spirituality, is unlikely to opt for direct political participation to avoid the PJD’s fate. Given the government’s passive role in policy decisions, international actors will prefer to negotiate directly with the Palace.

Christian attitudes toward ethics of tax evasion: a case study

2019 ◽  
Vol 26 (1) ◽  
pp. 74-94 ◽  
Author(s):  
Robert W. McGee ◽  
Serkan Benk
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Demographic Variables ◽  
The Political ◽  
World Values Survey ◽  
Objective Data ◽  
Content Type ◽  
Conservative Christian ◽  
Political Spectrum

Purpose The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic variables were also examined, such as gender, age, marital status, education level, income level, social class, position on the political spectrum and others. Findings This study found that although there was widespread opposition to tax evasion, it could be justified sometimes. Not all Christian sects had the same view of tax evasion. Some sects were less severe in their opposition than others. This study ranked the various sects from least to most opposed. Originality/value The present study expands the religions literature by showing that differing Christian sects have opinions on the ethics of tax evasion that differ significantly, and that it cannot be said categorically that the more conservative Christian sects are either more opposed or less opposed to tax evasion than are the liberal or moderate sects.

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