Tidligere i høst arrangerte Tax Justice Network en heldagskonferanse på skatt og utvikling i samarbeid med Christian Michelsens Institutt (CMI) i Bergen. CMI er et viktig internasjonalt forskningssenter med kompetanse på blant annet sammenhengene mellom utvikling og skatt og korrupsjon.
Nylig har to nye rapporter blitt publisert fra CMI, og det tilknyttede anti-korrupsjon ressurssenteret U4. Philippe Le Billons studie tar for seg utvinningindustrien og påpeker behovet for å styrke tiltak for å hindre kapitalflukt fra denne sektoren. Charles Goredema har studert forholdet mellom korrupsjon og hvitvasking av penger i Botswana, Tanzania og Zambia.
Philippe Le Billon (2011) - Extractive sectors and illicit financial flows: What role for revenue governance initiatives?
"Countries highly dependent on natural resources are among the most severely affected by the problem of illicit financial flows. Despite a lack of definite studies proving the correlation between higher dependency on natural resources and higher levels of illicit flows, there are grounds to believe extractive industries’ revenues provide a large contribution to these flows. Most existing initiatives to address governance issues in extractive sectors have not been designed with the problem of illicit financial flows in mind. They have generally contributed to increased levels of transparency in the sector but have not significantly influenced the likelihood that revenues from natural resources will be misappropriated and illicitly transferred.
But extractive industries initiatives can be improved in this regard, and development aid, along with other stakeholders, can help. Among other priorities, transparency initiatives should demand higher disaggregation of information disclosed by extractive companies and host governments. Transparency requirements should extend beyond revenues to licensing, contracts, physical resource flows, and other production factors, as well as to public expenditure. Extractives transparency initiatives also need to integrate elements of the tax justice and tax evasion agendas in order to expand their relevance to the effort to reduce illicit financial flows."
Rapporten kan lastes ned her:
http://www.cmi.no/publications/publication/?4248=extractive-sectors-and-illicit-financial-flows
Charles Goredema (2011) - Combating illicit financial flows and related corruption in Africa: Towards a more integrated and effective approach
"The relationship between anti-money laundering and anti-corruption strategies is a key issue for developing countries. Corruption and money laundering cannot be effectively addressed solely by the specialised agencies mandated to deal with them. Supportive frameworks and complementary structures, such as other public agencies closely associated with vulnerable sectors, must be involved. These structures should be familiarised with money laundering risks and typologies and with the important role they can play in gathering intelligence that contributes to the work of financial intelligence units. FIUs in the countries studied here — Botswana, Tanzania, and Zambia — are undermined by lack of human and financial resources and by flaws in enabling legislation. In order to effectively contain the threat of money laundering as a facilitator of corruption, they need to confront context-based particularities, notably the prevalence of cash transactions in the economy. Governments and donors in developing countries should work to build the capacity of the financial intelligence units and strengthen their collaboration with anti-corruption agencies and with complementary institutions and partners at home and abroad."
Rapporten kan lastes ned her:
http://www.u4.no/document/publication.cfm?4214=combating-illicit-financial-flows-and-related