Essay On Corruption In Punjabi Language To English

Punjabi
ਪੰਜਾਬੀپنجابی‬

'Punjabi' written in Shahmukhi (top) and Gurmukhi (bottom) scripts

Pronunciation
Native toPunjab region
EthnicityPunjabis

Native speakers

122 million, including Eastern and Western Punjabi variants.[1][2] (2015 71 18 11)[3]

Language family

Standard forms

Majhi

Dialects

Writing system

Gurmukhi
Perso-Arabic(Shahmukhi)
Punjabi Braille
Laṇḍā (historical)
Official status

Official language in

 Pakistan (Punjab)[4]
 India (Punjab, Haryana, Chandigarh, Delhi )
Language codes
ISO 639-1
ISO 639-2
ISO 639-3Either:
 – Eastern Punjabi
 – Western Punjabi
Glottolog  Punjabi[5]
Linguasphere
Countries of the world where Punjabi is spoken

  50,000,000 - 80,000,000

  1,000,000 - 50,000,000

  500,000 - 1,000,000

  200,000 - 500,000

  100,000 - 200,000

  50,000 - 100,000

  1,000 - 50,000

This article contains IPA phonetic symbols. Without proper rendering support, you may see question marks, boxes, or other symbols instead of Unicode characters. For an introductory guide on IPA symbols, see Help:IPA.

Punjabi (;[6]Gurmukhi: ਪੰਜਾਬੀpañjābī; Shahmukhi: پنجابی‬paṉjābī)[7] is an Indo-Aryan language spoken by over 100 million native speakers worldwide, ranking as the 10th most widely spoken language (2015)[8][9] in the world. It is the native language of the Punjabi people, who associate with the historical Punjab region of India and Pakistan. Among Indo-European languages, it is unusual due to the use of lexical tone.[10][11][12]

Punjabi is the most widely spoken language in Pakistan,[13] the 11th most widely spoken in India, and the third most-spoken native language in the Indian Subcontinent. Punjabi is the fifth most-spoken native language (after English, French, Mandarin and Cantonese) in Canada. It also has a significant presence in the United Arab Emirates, United States, United Kingdom and Australia. The Punjab is one of the relatively few regions in the world with a situation of digraphia; Punjabi is written in both the Shahmukhi and the Gurmukhi scripts; the former mainly by Muslims, the latter mainly by Sikhs and Hindus.

History[edit]

Main article: History of the Punjabi language

Etymology[edit]

The word Punjabi has been derived from the word Panj-āb, Persian for "Five Waters", referring to the five major eastern tributaries of the Indus River. The name of the region was introduced by the Turko-Persian conquerors[14] of South Asia. Panj is cognate with Sanskritपञ्च (pañca) and Greekπέντε (pénte) "five", and "āb" is cognate with Sanskrit अप् (áp) and with the Av- of Avon. The historical Punjab region, now divided between India and Pakistan, is defined physiographically by the Indus River and these five tributaries. One of the five, the Beas River, is a tributary of another, the Sutlej.

Origin[edit]

Punjabi developed from Sanskrit through Prakrit languages and later Apabhraṃśa (Sanskrit: अपभ्रंश; corruption or corrupted speech)[15] From 600 BC Sanskrit gave birth to many regional languages in different parts of India. All these languages are called Prakrit (Sanskrit: प्राकृत prākṛta) collectively. Shauraseni Prakrit was one of these Prakrit languages, which was spoken in north and north-western India and Punjabi and western dialects of Hindi developed from this Prakrit. Later in northern India Shauraseni Prakrit gave rise to Shauraseni Aparbhsha, a descendent of Prakrit. Punjabi emerged as an Apabhramsha, a degenerated form of Prakrit, in the 7th century A.D. and became stable by the 10th century. By the 10th century, many Nath poets were associated with earlier Punjabi works.[16][17][17][18][18]

Arabic and Persian influence on Punjabi[edit]

Arabic and Persian influence in the historical Punjab region began with the late first millennium Muslim conquests on the Indian subcontinent.[19] The Persian language was introduced in the subcontinent a few centuries later by various Persianized Central Asian Turkic and Afghan dynasties including that of Mahmud of Ghazni. Many Persian and Arabic words were incorporated in Punjabi.[20] Punjabi has more Persian and Arabic vocabulary than Bengali, Marathi, and Gujarati due to the proximity of the Punjab with western Asia.[21] It is noteworthy that the Hindustani language divided into Hindi, with more Sanskritisation, and Urdu, with more Persianisation, but in Punjabi both Sanskrit and Persian words are used with a liberal approach to language. Later, it was influenced by Portuguese and English, though these influences have been minor in comparison to Persian and Arabic. However, in India, English words in the official language are more widespread than Hindi.[22]

Geographic distribution[edit]

Punjabi is the most widely spoken language in Pakistan, the eleventh -most widely spoken in India and spoken Punjabi diaspora in various countries.

Pakistan[edit]

Punjabi is the most widely spoken language in Pakistan, being the native language of 44% of its population. It is the provincial language in the Punjab Province.

YearPopulation of PakistanPercentagePunjabi speakers
195133,740,16757.08%22,632,905
196142,880,37856.39%28,468,282
197265,309,34056.11%43,176,004
198184,253,64448.17%40,584,980
1998132,352,27944.15%58,433,431

Beginning with the 1981 census, speakers of Saraiki and Hindko were no longer included in the total numbers for Punjabi, which could explain the apparent decrease.

India[edit]

See also: States of India by Punjabi speakers

Punjabi is spoken as a native language, second language, or third language by about 30 million people in India. Punjabi is the official language of the Indian states of Punjab, Haryana and Delhi. Some of its major urban centres in northern India are Ambala, Ludhiana, Amritsar, Chandigarh, Jalandhar, and Delhi.

YearPopulation of IndiaPunjabi speakers in IndiaPercentage
1971548,159,65214,108,4432.57%
1981665,287,84919,611,1992.95%
1991838,583,98823,378,7442.79%
20011,028,610,32829,102,4772.83%

Punjabi diaspora[edit]

Main article: Punjabi diaspora

Punjabi is also spoken as a minority language in several other countries where Punjabi people have emigrated in large numbers, such as the United States, Australia, the United Kingdom, and Canada, where it is the fourth-most-commonly used language.[25] There were 76 million Punjabi speakers in Pakistan in 2008,[26] 33 million in India in 2011,[27] 368,000 in Canada in 2006,[28] and smaller numbers in other countries.

Official status[edit]

Despite Punjabi's rich literary history, it was not until 1947 that it would be recognized as an official language. Previous governments in the area of the Punjab had favoured Persian, Hindustani, or even earlier standardised versions of local registers as the language of the court or government. After the annexation of the Sikh Empire by the British East India Company following the Second Anglo-Sikh War in 1849, the British policy of establishing a uniform language for administration was expanded into the Punjab. The British Empire employed Hindi and Urdu in its administration of North-Central and North-West India, while in the North-East of India, Bengali was used as the language of administration. Despite its lack of official sanction, the Punjabi language continued to flourish as an instrument of cultural production, with rich literary traditions continuing until modern times. The Sikh religion, with its Gurmukhi script, played a special role in standardising and providing education in the language via Gudwaras, while writers of all religions continued to produce poetry, prose, and literature in the language.

In India, Punjabi is one of the 22 scheduled languages of India. It is the first official language of the Indian State of Punjab. Punjabi also has second language official status in Delhi along with Urdu, and in Haryana. In Pakistan, no regional ethnic language has been granted official status at the national level, and as such Punjabi is not an official language at the national level, even though it is the most spoken language in Pakistan after Urdu. It is, however, the official provincial language of Punjab, Pakistan, the second largest and the most populous province of Pakistan as well as in Islamabad Capital Territory. The only two official national languages in Pakistan are Urdu and English, which are considered the lingua francas of Pakistan.

Modern Punjabi[edit]

Standard Punjabi[edit]

  • Punjabi is spoken in many dialects in an area from Islamabad to Delhi. The Majhi dialect has been adopted as standard Punjabi in Pakistan and India for education, media etc. The Majhi (in Shahmukhi ماجھی، in Gurumukhi ਮਾਝੀ) dialect originated in the Majha region of the Punjab. The Majha region consists central districts of Pakistani Punjab and in India around Amritsar and Gurdaspur regions, known. The two most important cities in this area are Lahore and Amritsar.
  • In India technical words in Standard Punjabi are loaned from Sanskrit similarly to other major Indian languages, but it generously uses Arabic, Persian, and English words also in the official language. In India, Punjabi is written in the Gurumukhī script in offices, schools, and media. Gurumukhi is considered the standard script for Punjabi, though it is often unofficially written in the Devanagari or Latin scripts due to influence from Hindi and English, India's two primary official languages at the Union-level.
  • In Pakistan, Punjabi is generally written using the Shahmukhī script, created from a modification of the Persian Nastaʿlīq script. In Pakistan, Punjabi loans technical words from Persian and Arabic languages, just like Urdu does.

Major dialects[edit]

Majhi (Standard Punjabi)[edit]

Majhi is Punjabi's prestige dialect because it is standard of written Punjabi. It is spoken in the heart of Punjab which include Lahore, Gujranwala, Sheikhupura, Kasur, Wazirabad, Sialkot, Narowal, Gujrat, Okara, Nankana Sahib, Faisalabad, Wazirabad, Sialkot, Narowal, Gujrat, Jhelum, Pakpattan, Vehari, Khanewal, Sahiwal, Hafizabad, Mandi Bahauddin and Chiniot districts of Pakistan's Punjab Province along with some major cities.

In India Amritsar, Tarn Taran Sahib, and Gurdaspur Districts of the State of Punjab and sizable population also in major cities of the States of Punjab, Haryana, Uttar Pradesh, Delhi and Mumbai India.

In Pakistan Standard Punjabi dialect is not called Majhi which is Indian terminology, in Pakistan it is simply called Standard Punjabi. This dialect is used for both Punjabi Films, TV and Theater industry to make Punjabi language content in Lahore.

Shahpuri[edit]

Shahpuri dialect (also known as Sargodha dialect) is mostly spoken in Pakistani Punjab. Its name is derived from former Shahpur District (now Shahpur Tehsil, being part of Sargodha District). It is spoken throughout a widespread area, spoken in Sargodha and Khushab Districts and also spoken in neighbouring Mianwali and Bhakkar Districts. It is mainly spoken on western end of Sindh River to Chennab river crossing Jehlam river.[29]

Malwai[edit]

Malwai is spoken in the eastern part of Indian Punjab and also in Bahawalnagar and Vehari districts of Pakistan. Main areas are Ludhiana, Patiala, Ambala, Bathinda, Ganganagar, Malerkotla, Fazilka, Ferozepur, Moga. Malwa is the southern and central part of present-day Indian Punjab. It also includes the Punjabi speaking northern areas of Haryana, viz. Ambala, Hissar, Sirsa, Kurukshetra etc. Not to be confused with the Malvi language, which shares its name.

Doabi[edit]

Doabi is spoken in both the Indian Punjab as well as parts of Pakistan Punjab owing to post-1947 migration of Muslim populace from East Punjab. The word "Do Aabi" means "the land between two rivers" and this dialect was historically spoken between the rivers of the Beas and the Sutlej in the region called Doaba. Regions it is presently spoken includes the Jalandhar, Hoshiarpur and Kapurthala districts in Indian Punjab, specifically in the areas known as the Dona and Manjki, as well as the Toba Tek Singh and Faisalabad districts in Pakistan Punjab where the dialect is known as Faisalabadi Punjabi.

This Dialect is also used as a standard for Indian Punjabi Films and TV shows.

Pwadhi[edit]

Pwadhi, Powadh, Puadh or Powadha is a region of Punjab and parts of Haryana between the Satluj and Ghaggar rivers. The part lying south, south-east and east of Rupnagar adjacent to Ambala District (Haryana) is Powadhi. The Powadh extends from that part of the Rupnagar District which lies near Satluj to beyond the Ghaggar river in the east up to Kala Amb, which is at the border of the states of Himachal pradesh and Haryana. Parts of Fatehgarh Sahib district, and parts of Patiala districts like Rajpura are also part of Powadh. The language is spoken over a large area in present Punjab as well as Haryana. In Punjab, Kharar, Kurali, Ropar, Nurpurbedi, Morinda, Pail, Rajpura and Samrala are the areas where the Puadhi is spoken and the dialect area also includes Pinjore, Kalka, Ismailabad, Pehowa to Bangar area in Fatehabad district.

Jhangochi/Changvi[edit]

Jhangochi (جھنگوچی) dialect is spoken in Pakistani Punjab throughout a widespread area, starting from Khanewal and Jhang at both ends of Ravi and Chenab to Hafizabad district.

Jangli/Rachnavi[edit]

Jangli is a dialect of former nomad tribes of areas whose names are often suffixed with 'Bar' derived from jungle bar before irrigation system arrived in the start of the 20th century, for example, Sandal Bar, Kirana Bar, Neeli Bar, Ganji Bar. Former Layllpur and western half of Montgomary district used to speak this dialect.

Chenavari[edit]

West of Chenaab river in Jhang district of Pakistani Punjab the dialect of Jhangochi merges with Thalochi and resultant dialect is Chenavari. Name is derived from Chenaab river.

Phonology[edit]

The long vowels (the vowels with [ː]) also have nasal analogues.

Tone[edit]

Punjabi has three phonemically distinct tones that developed from the lost murmured (or "voiced aspirate") series of consonants. Phonetically the tones are rising or rising-falling contours and they can span over one syllable or two, but phonemically they can be distinguished as high, mid, and low.

A historical murmured consonant (voiced aspirate consonant) in word initial position became tenuis and left a low tone on the two syllables following it: ghoṛā[kòːɽɑ̀ː] "horse". A stem-final murmured consonant became modally voiced and left a high tone on the two syllables preceding it: māgh[mɑ́ːɡ] "October". A stem-medial murmured consonant which appeared after a short vowel and before a long vowel became modally voiced and left a low tone on the two syllables following it: maghāuṇā[məɡɑ̀ːʊ̀ɳɑ̀ː] "to have something lit". Other syllables have mid tone.[31]

Grammar[edit]

Main article: Punjabi grammar

The grammar of the Punjabi language concerns the word order, case marking, verb conjugation, and other morphological and syntactic structures of the Punjabi language. The main article discusses the grammar of Modern Standard Punjabi as defined by the sources cited therein.

Writing systems[edit]

Main articles: Shahmukhī alphabet, Gurmukhī alphabet, and Punjabi braille

Punjabi has two major writing systems in use: Gurmukhi, which is a Brahmic script derived from the Laṇḍā script,[32] and Shahmukhi, which is an Arabic script. The word Gurmukhi means "from the Guru's mouth",[33] and Shahmukhi means "from the King's mouth".[34]

In the Punjab province of Pakistan, the script used is Shahmukhi and differs from the Urdu alphabet in having four additional letters.[35] In the Indian states of Punjab, Haryana and Delhi and other parts of India, the Gurmukhī script is generally used for writing Punjabi.[35] Historically, various local Brahmic scripts including Laṇḍā were also in use.[36]

Sample text[edit]

This sample text was taken from the Punjabi Wikipedia article on Lahore.

Gurmukhi:

ਲਹੌਰ ਪਾਕਿਸਤਾਨੀ ਪੰਜਾਬ ਦੀ ਰਾਜਧਾਨੀ ਹੈ । ਲੋਕ ਗਿਣਤੀ ਦੇ ਨਾਲ ਕਰਾਚੀ ਤੋਂ ਬਾਅਦ ਲਹੌਰ ਦੂਜਾ ਸਭ ਤੋਂ ਵੱਡਾ ਸ਼ਹਿਰ ਹੈ । ਲਹੌਰ ਪਾਕਿਸਤਾਨ ਦਾ ਸਿਆਸੀ, ਰਹਤਲੀ ਤੇ ਪੜ੍ਹਾਈ ਦਾ ਗੜ੍ਹ ਹੈ ਅਤੇ ਇਸ ਲਈ ਇਹਨੂੰ ਪਾਕਿਸਤਾਨ ਦਾ ਦਿਲ ਵੀ ਕਿਹਾ ਜਾਂਦਾ ਹੈ । ਲਹੌਰ ਦਰਿਆ-ਏ-ਰਾਵੀ ਦੇ ਕੰਢੇ ਤੇ ਵਸਦਾ ਹੈ । ਤੇ ਇਸਦੀ ਲੋਕ ਗਿਣਤੀ ਇੱਕ ਕਰੋੜ ਦੇ ਨੇੜੇ ਹੈ ।

Shahmukhi:

لہور پاکستانی پنجاب دا دارالحکومت اے۔ لوک گنتی دے نال کراچی توں بعد لاهور دوجا سبھ توں وڈا شہر اے۔ لاهور پاکستان دا سیاسی، رہتلی تے پڑھائی دا گڑھ اے تے اس لئی ایھنوں پاکستان دا دل وی کیھا جاندا اے۔ لاهور دریاۓ راوی دے کنڈھے تے وسدا ۔ اے اسدی لوک گنتی اک کروڑ دے نیڑے اے ۔‬

Transliteration: lahaur pākistānī panjāb dī rājdā̀ni ài. lok giṇtī de nāḷ karācī tõ bāad lahaur dūjā sáb tõ vaḍḍā šáir ài. lahor pākistān dā siāsī, rátalī te paṛā̀ī dā gáṛ ài te is laī ínū̃ pākistān dā dil vī kihā jāndā ài. lahaur dariāe rāvī de kaṇḍè te vasdā ài. te isdī lok giṇtī ikk karoṛ de neṛe ài.

Translation: Lahore is the capital city of the Pakistani Punjab. After a number of people from Karachi, Lahore is the second largest city. Lahore is Pakistan's political stronghold and education capital and so it is also the heart of Pakistan. Lahore lies on the bank of the Ravi River. And, its population is close to ten million people.

IPA:[lə̄ɦɔ̄ːɾ pāːkɪ̄st̪āːnīː pə̄̃d͡ʒāːb d̪īː ɾāːd͡ʒt̪àːnɪ̄ ɦɛ̀ː ‖ lōk ɡɪ̄ɳt̪īː d̪ē nāːl kə̄ɾāːt͡ʃīː t̪ō̃ bāːə̄d̪ lə̄ɦɔ̄ːɾ d̪ūːd͡ʒāː sə́p t̪ō̃ ʋːə̄ɖāː ʃə̄ɦɪ̄ɾ ɦɛ̀ː ‖ lə̄ɦɔ̄ːɾ pāːkɪ̄st̪āːn d̪āː sɪ̄āːsīː | ɾə́ɦt̪ə̄līː t̪ē pə̄ɽɦàːīː d̪āː ɡə́ɽɦ ɦɛ̀ː t̪ē ɪ̄s lə̄īː ɪ́ɦnū̃ pāːkɪ̄st̪āːn d̪āː d̪ɪ̄l ʋīː kɪ̄ɦāː d͡ʒā̃ːd̪āː ɦɛ̀ː ‖ lə̄ɦɔ̄ːɾ d̪ə̄ɾɪ̄āːē ɾāːʋīː d̪ē kə̄̃ʈè t̪ē ʋə̄̃sd̪īː ɦɛ̀ː ‖ t̪ē īsd̪īː lōk ɡɪ̄ɳt̪īː ɪ̄kː kə̄ɾōɽ d̪ē nēɽē ɦɛ̀ː ‖]

Literature development[edit]

Main article: Punjabi literature

Medieval era, Mughal and Sikh period[edit]

  • The Sikh religion originated in the 15th century in the Punjab region and Punjabi is the predominant language spoken by Sikhs.[38] Most portions of the Guru Granth Sahib use the Punjabi language written in Gurmukhi, though Punjabi is not the only language used in Sikh scriptures.

The Janamsakhis (ਜਨਮਸਾਖੀ, جنم ساکھی‬), stories on the life and legend of Guru Nanak (1469–1539), are early examples of Punjabi prose literature.

  • The Punjabi language is famous for its rich literature of qisse (ਕਿੱਸੇ, قصّے‬), most of the which are about love, passion, betrayal, sacrifice, social values and a common man's revolt against a larger system. The qissa of Heer Ranjha by Waris Shah (1706–1798) is among the most popular of Punjabi qissas. Other popular stories include Sohni Mahiwal by Fazal Shah, Mirza Sahiban by Hafiz Barkhudar (1658–1707), Sassui Punnhun by Hashim Shah (c. 1735–c. 1843), and Qissa Puran Bhagat by Qadaryar (1802–1892).[citation needed]
  • Heroic ballads known as Vaar(ਵਾਰ, وار‬) enjoy a rich oral tradition in Punjabi. Famous Vaars areChandi di Var (1666–1708), Nadir Shah Di Vaar by Najabat,Jangnama of Shah Mohammad (1780–1862).[39]

British Raj era and post-independence period[edit]

The Victorian novel, Elizabethan drama, free verse and Modernism entered Punjabi literature through the introduction of British education during the Raj. Nanak Singh (1897–1971), Vir Singh, Ishwar Nanda, Amrita Pritam (1919–2005), Puran Singh (1881–1931), Dhani Ram Chatrik (1876–1957), Diwan Singh (1897–1944) and Ustad Daman (1911–1984), Mohan Singh (1905–78) and Shareef Kunjahi are some legendary Punjabi writers of this period. After independence of Pakistan and India Najm Hossein Syed, Fakhar Zaman and Afzal Ahsan Randhawa, Shafqat Tanvir Mirza, Ahmad Salim, and Najm Hosain Syed, Munir Niazi, Pir Hadi abdul Mannan enriched Punjabi literature in Pakistan, whereas Amrita Pritam (1919–2005), Jaswant Singh Rahi (1930–1996), Shiv Kumar Batalvi (1936–1973), Surjit Patar (1944–) and Pash (1950–1988) are some of the more prominent poets and writers from India.

In Pakistan[edit]

When Pakistan was created in 1947, although Punjabi was the majority language in West Pakistan and Bengali the majority in East Pakistan and Pakistan as whole, English and Urdu were chosen as the national languages. The selection of Urdu was due to its association with South Asian Muslim nationalism and because the leaders of the new nation wanted a unifying national language instead of promoting one ethnic group's language over another. Broadcasting in Punjabi language by Pakistan Broadcasting Corporation decreased on TV and radio after 1947. Article 251 of the Constitution of Pakistan declares that that these two languages would be the only official languages at the national level, while provincial governments would be allowed to make provisions for the use of other languages.[40] However, in the 1950s the constitution was amended to include the Bengali language. Eventually, Punjabi was granted status as a provincial language in Punjab Province, while the Sindhi language was given official status in 1972 after 1972 Language violence in Sindh.

Despite gaining official recognition at the provincial level, Punjabi is not a language of instruction for primary or secondary school students in Punjab Province (unlike Sindhi and Pashto in other provinces).[41]

Map showing the geographical distribution of Punjabis in Pakistan in parrot green colour.
A book cover from Pakistan, written in Shahmukhi script, which is used in Pakistan.
Areas of the Indian subcontinent where Punjabi is spoken.
Some Punjabi distinct tones for gh, jh, dh, dh, bh
Sufi poets have enriched Punjabi literature

For other uses, see Corruption (disambiguation).

"Corrupt" redirects here. For other uses, see Corrupt (disambiguation).

Corruption is a form of dishonest or unethical conduct by a person entrusted with a position of authority, often to acquire personal benefit.[1] Corruption may include many activities including bribery and embezzlement, though it may also involve practices that are legal in many countries.[2]Government, or 'political', corruption occurs when an office-holder or other governmental employee acts in an official capacity for personal gain.

It is commonplace in kleptocracies, oligarchies, Narco states and Mafia states.

The Kaunas golden toilet case was a modern real-life example of corruption.

Scales of corruption[edit]

Stephen D. Morris,[3] a professor of politics, writes that political corruption is the illegitimate use of public power to benefit a private interest. Economist Ian Senior[4] defines corruption as an action to (a) secretly provide (b) a good or a service to a third party (c) so that he or she can influence certain actions which (d) benefit the corrupt, a third party, or both (e) in which the corrupt agent has authority. Daniel Kaufmann,[5] from the World Bank, extends the concept to include 'legal corruption' in which power is abused within the confines of the law—as those with power often have the ability to make laws for their protection. The effect of corruption in infrastructure is to increase costs and construction time, lower the quality and decrease the benefit.[6]

Corruption can occur on different scales. Corruption ranges from small favors between a small number of people (petty corruption),[7] to corruption that affects the government on a large scale (grand corruption), and corruption that is so prevalent that it is part of the everyday structure of society, including corruption as one of the symptoms of organized crime.

Increasingly, a number of indicators and tools have been developed which can measure different forms of corruption with increasing accuracy.[8]

Petty corruption[edit]

Petty corruption occurs at a smaller scale and takes place at the implementation end of public services when public officials meet the public. For example, in many small places such as registration offices, police stations, state licensing boards,[9][10] and many other private and government sectors.

Grand corruption[edit]

Grand corruption is defined as corruption occurring at the highest levels of government in a way that requires significant subversion of the political, legal and economic systems. Such corruption is commonly found in countries with authoritarian or dictatorial governments but also in those without adequate policing of corruption.[11]

The government system in many countries is divided into the legislative, executive and judiciary branches in an attempt to provide independent services that are less subject to grand corruption due to their independence from one another.[12]

Systemic corruption[edit]

Systemic corruption (or endemic corruption)[13] is corruption which is primarily due to the weaknesses of an organization or process. It can be contrasted with individual officials or agents who act corruptly within the system.

Factors which encourage systemic corruption include conflicting incentives, discretionary powers; monopolistic powers; lack of transparency; low pay; and a culture of impunity.[14] Specific acts of corruption include "bribery, extortion, and embezzlement" in a system where "corruption becomes the rule rather than the exception."[15] Scholars distinguish between centralized and decentralized systemic corruption, depending on which level of state or government corruption takes place; in countries such as the Post-Soviet states both types occur.[16] Some scholars argue that there is a negative duty[clarification needed] of western governments to protect against systematic corruption of underdeveloped governments.[17][18]

Corruption in different sectors[edit]

Corruption can occur in any sector, whether they be public or private industry or even NGOs (especially in public sector). However, only in democratically controlled institutions is there an interest of the public (owner) to develop internal mechanisms to fight active or passive corruption, whereas in private industry as well as in NGOs there is no public control. Therefore, the owners' investors' or sponsors' profits are largely decisive.

Government/public sector[edit]

Public sector corruption includes corruption of the political process and of government agencies such as the police as well as corruption in processes of allocating public funds for contracts, grants, and hiring. Recent research by the World Bank suggests that who makes policy decisions (elected officials or bureaucrats) can be critical in determining the level of corruption because of the incentives different policy-makers face.[19]

Political corruption[edit]

Main article: Political corruption

Political corruption is the abuse of public power, office, or resources by elected government officials for personal gain, by extortion, soliciting or offering bribes. It can also take the form of office holders maintaining themselves in office by purchasing votes by enacting laws which use taxpayers' money.[20] Evidence suggests that corruption can have political consequences- with citizens being asked for bribes becoming less likely to identify with their country or region.[21]

The political act of Graft (American English), is a well known and now global form of political corruption, being the unscrupulous and illegal use of a politician's authority for personal gain, when funds intended for public projects are intentionally misdirected in order to maximize the benefits to illegally private interests of the corrupted individual(s) and their cronies.

The Kaunas golden toilet case was a major Lithuanian scandal. In 2009, municipality of Kaunas (led by mayor Andrius Kupčinskas) ordered that a shipping container was to be converted into an outdoor toilet at a cost of 500'000 litas (around 150'000 euros). It was to also require 5'000 LTL (1'500 EUR) in monthly maintenance costs.[22] At the same time when Kaunas "golden toilet" was built, Kėdainiai tennis club acquired a very similar, but more advanced solution for 4'500 EUR.[22] Because of the inflated cost of the outdoor toilet was nicknamed "golden toilet". Despite the investment, the "golden toilet" remained closed for years due to the dysfunctionality and was a subject of a lengthy anti-corruption investigation into those who had created it and [22] the local municipality even considered demolishing the building at one point.[23] The group of public servants involved in the toilet's procurement received various prison sentences for recklessness, malfeasance, misuse of power and document falsifications in a 2012 court case, but were cleared of their corruption charges and received compensation, which pushed the total construction cost and subsequent related financial losses to 352'000 euros.

Police corruption[edit]

Main article: Police corruption

Police corruption is a specific form of police misconduct designed to obtain financial benefits, other personal gain, career advancement for a police officer or officers in exchange for not pursuing, or selectively pursuing, an investigation or arrest and/or aspects of the thin blue line itself, where force members collude in lies to protect other members from accountability. One common form of police corruption is soliciting and/or accepting bribes in exchange for not reporting organized drug or prostitution rings or other illegal activities.

Another example is police officers flouting the police code of conduct in order to secure convictions of suspects—for example, through the use of falsified evidence. More rarely, police officers may deliberately and systematically participate in organized crime themselves. In most major cities, there are internal affairs sections to investigate suspected police corruption or misconduct. Similar entities include the British Independent Police Complaints Commission.

Judicial corruption[edit]

Judicial corruption refers to corruption related misconduct of judges, through receiving or giving bribes, improper sentencing of convicted criminals, bias in the hearing and judgement of arguments and other such misconduct.

Governmental corruption of judiciary is broadly known in many transitional and developing countries because the budget is almost completely controlled by the executive. The latter undermines the separation of powers, as it creates a critical financial dependence of the judiciary. The proper national wealth distribution including the government spending on the judiciary is subject to the constitutional economics.

It is important to distinguish between the two methods of corruption of the judiciary: the government (through budget planning and various privileges), and the private.[24] Judicial corruption can be difficult to completely eradicate, even in developed countries.[25] Corruption in judiciary also involves the government in power using the judicial arm of government to oppress the opposition parties in the detriments of the state.

Corruption in the educational system[edit]

Corruption in education is a worldwide phenomenon. Corruption in admissions to universities is traditionally considered as one of the most corrupt areas of the education sector.[26] Recent attempts in some countries, such as Russia and Ukraine, to curb corruption in admissions through the abolition of university entrance examinations and introduction of standardized computer-graded tests have largely failed.[27] Vouchers for university entrants have never materialized.[28] The cost of corruption is in that it impedes sustainable economic growth.[28][28] Endemic corruption in educational institutions leads to the formation of sustainable corrupt hierarchies.[29][30][31] While higher education in Russia is distinct with widespread bribery, corruption in the US and the UK features a significant amount of fraud.[32][33] The US is distinct with grey areas and institutional corruption in the higher education sector.[34][35] Authoritarian regimes, including those in the former Soviet republics, encourage educational corruption and control universities, especially during the election campaigns.[36] This is typical for Russia,[37] Ukraine,[38] and Central Asian regimes,[39] among others. The general public is well aware of the high level of corruption in colleges and universities, including thanks to the media.[40][41] Doctoral education is no exception, with dissertations and doctoral degrees available for sale, including for politicians.[42] Russian Parliament is notorious for "highly educated" MPs[43] High levels of corruption are a result of universities not being able to break away from their Stalinist past, over bureaucratization,[44] and a clear lack of university autonomy.[45] Both quantitative and qualitative methodologies are employed to study education corruption,[46] but the topic remains largely unattended by the scholars. In many societies and international organizations, education corruption remains a taboo. In some countries, such as certain eastern European countries and certain Asian countries, corruption occurs frequently in universities.[47] This can include bribes to bypass bureaucratic procedures and bribing faculty for a grade.[47][48] The willingness to engage in corruption such as accepting bribe money in exchange for grades decreases if individuals perceive such behavior as very objectionable, i.e. a violation of social norms and if they fear sanctions regarding the severity and probability of sanctions.[48]

Within labor unions[edit]

The Teamsters (International Brotherhood of Teamsters) is an example of how the civil RICO process can be used. For decades, the Teamsters have been substantially controlled by La Cosa Nostra. Since 1957, four of eight Teamster presidents were indicted, yet the union continued to be controlled by organized crime elements. The federal government has been successful at removing the criminal influence from this 1.4 million-member union by using the civil process.[49]

Corruption in religion[edit]

The history of religion includes numerous examples of religious leaders calling attention to corruption in the religious practices and institutions of their time. Jewish prophets Isaiah and Amos berate the rabbinical establishment of Ancient Judea for failing to live up to the ideals of the Torah.[50] In the New Testament, Jesus accuses the rabbinical establishment of his time of hypocritically following only the ceremonial parts of the Torah and neglecting the more important elements of justice, mercy and faithfulness.[51] In 1517, Martin Luther accuses the Catholic Church of widespread corruption, including selling of indulgences.[52]

In 2015, Princeton University professor Kevin M. Kruse advances the thesis that business leaders in the 1930s and 1940s collaborated with clergymen, including James W. Fifield Jr., to develop and promote a new hermeneutical approach to Scripture that would de-emphasize the social Gospel and emphasize themes, such as individual salvation, more congenial to free enterprise.[53]

Business leaders, of course, had long been working to "merchandise" themselves through the appropriation of religion. In organizations such as Spiritual Mobilization, the prayer breakfast groups, and the Freedoms Foundation, they had linked capitalism and Christianity and, at the same time, likened the welfare state to godless paganism.[54]

Corruption in philosophy[edit]

19th century German philosopher Arthur Schopenhauer acknowledges that academics, including philosophers, are subject to the same sources of corruption as the society they inhabit. He distinguishes the corrupt "university" philosophers, whose "real concern is to earn with credit an honest livelihood for themselves and ... to enjoy a certain prestige in the eyes of the public"[55] from the genuine philosopher, whose sole motive is to discover and bear witness to the truth.

To be a philosopher, that is to say, a lover of wisdom (for wisdom is nothing but truth), it is not enough for a man to love truth, in so far as it is compatible with his own interest, with the will of his superiors, with the dogmas of the church, or with the prejudices and tastes of his contemporaries; so long as he rests content with this position, he is only a φίλαυτος [lover of self], not a φιλόσοφος [lover of wisdom]. For this title of honor is well and wisely conceived precisely by its stating that one should love the truth earnestly and with one’s whole heart, and thus unconditionally and unreservedly, above all else, and, if need be, in defiance of all else. Now the reason for this is the one previously stated that the intellect has become free, and in this state, it does not even know or understand any other interest than that of truth.[56]

Corporate corruption[edit]

See also: Corporate crime

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In criminology, corporate crime refers to crimes committed either by a corporation (i.e., a business entity having a separate legal personality from the natural persons that manage its activities), or by individuals acting on behalf of a corporation or other business entity (see vicarious liability and corporate liability). Some negative behaviours by corporations may not be criminal; laws vary between jurisdictions. For example, some jurisdictions allow insider trading.

Further information: Operation Car Wash

Petróleo Brasileiro S.A. — Petrobras, more commonly known as simply Petrobras (Portuguese pronunciation: [ˌpɛtɾoˈbɾas]), is a semi-public Brazilian multinational corporation in the petroleum industry headquartered in Rio de Janeiro, Brazil. The company's name translates to Brazilian Petroleum Corporation — Petrobras. The company was ranked #58 in the 2016 Fortune Global 500 list.[57] It is being investigated over corporate and political collusion and corruption.[58]

Odebrecht is a privately held Brazilian conglomerate consisting of diversified businesses in the fields of engineering, real estate, construction, chemicals and petrochemicals. The company was founded in 1944 in Salvador da Bahia by Norberto Odebrecht, and the firm is now present in South America, Central America, North America, the Caribbean, Africa, Europe and the Middle East. Its leading company is Norberto Odebrecht Construtora (pt).[59] Odebrecht is one of the 25 largest international construction companies and is still lead by Odebrecht family.

The firm's executives were examined during Operation Car Wash part of an investigation over Odebrecht Organization bribes to executives of Petrobras, in exchange for contracts and influence.[60][61][58] Operation Car Wash is an ongoing criminal money laundering and bribes related corporate crime investigation being carried out by the Federal Police of Brazil, Curitiba Branch, and judicially commanded by Judge Sérgio Moro since March 17, 2014.[62][63][64][58]

Arms for cash[edit]

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"Arms for cash" can be done by ether a state sanctioned arms dealer\firm or state it's self to another party it just in regards regards as only a good business partner and not political kindred and\or allies, thus making them no better than regular gun runners. Arms smugglers, who are already in to Arms trafficking may work for them on the ground and\or with shipment. The money is often laundered and records are often destroyed[65][66][67] . It often breaks UN, national and\or international law[65][66][68] . Payment can also be in strange or indirect ways like arms paid for in post-war oil contracts, post-war hotel ownership, conflict diamonds, corporate shares and\or the long term post-war promises of superfus[clarification needed] future contracts between the parties involved in it, etc...

Main article: Mitterrand–Pasqua affair

In 2006 Transparency International ranked Angola a lowly 142 out of 163 countries in the Corruption Perception Index just after Venezuela and before the Republic of the Congo with a 2.2 rating.[69][70] Angola was at 168th place (out of 178 countries) on Transparency International’s Corruption Perceptions Index (CPI), receiving a 1.9 on a scale from 0 to 10.[71] On the World Bank's 2009 Worldwide Governance Index, Angola had done very poorly on all six aspects of governance assessed. While its score for political stability improved to 35.8 in 2009 (on a 100-point scale) from 19.2 in 2004, Angola earned especially low scores for accountability, regulatory standards, and rule of law. The score for corruption declined from an extremely low 6.3 in 2004 to 5.2 in 2009.[72][73]

The country is regarded poorly and that corruption is wounding the economy badly despite the emerging oil industries wealth.[72]

The Mitterrand–Pasqua affair, also known informally as Angolagate, was an international political scandal over the secret and illegal sale and shipment of arms from the nations of Central Europe to the government of Angola by the Government of France in the 1990s. It led to arrests and judiciary actions in the 2000s, involved an illegal arms sale to Angola despite a UN embargo, with business interests in France and elsewhere improperly obtaining a share of Angolan oil revenues. The scandal has subsequently been tied to several prominent figures in French politics.[72]

“Angolagate”, which was carried out and uncovered over the course of the 1990s. 42 individuals, including: 42 people, including Jean-Christophe Mitterrand, Jacques Attali, Charles Pasqua and Jean-Charles Marchiani, Pierre Falcone. Arcadi Gaydamak, Paul-Loup Sulitzer, Union for a Popular Movement deputy Georges Fenech, Philippe Courroye (fr) the son of Francois Mitterrand and a former French Minister of the Interior, were all charged, accused, indicted or convicted with illegal arms trading, tax fraud, embezzlement, money laundering and other crimes.[72][74] "[75]

Methods[edit]

In systemic corruption and grand corruption, multiple methods of corruption are used concurrently with similar aims.[76]

Bribery[edit]

Main article: Bribery

Bribery involves the improper use of gifts and favours in exchange for personal gain. This is also known as kickbacks or, in the Middle East, as baksheesh. It is the common form of corruption. The types of favours given are diverse and may include money, gifts, sexual favours, company shares, entertainment, employment and political benefits. The personal gain that is given can be anything from actively giving preferential treatment to having an indiscretion or crime overlooked.[77]

Bribery can sometimes form a part of the systemic use of corruption for other ends, for example to perpetrate further corruption. Bribery can make officials more susceptible to blackmail or to extortion.

Embezzlement, theft and fraud[edit]

Main article: Embezzlement

Embezzlement and theft involve someone with access to funds or assets illegally taking control of them. Fraud involves using deception to convince the owner of funds or assets to give them up to an unauthorized party.

Examples include the misdirection of company funds into "shadow companies" (and then into the pockets of corrupt employees), the skimming of foreign aid money, scams and other corrupt activity.

Graft[edit]

Main article: Graft (politics)

The political act of Graft (American English), is a well known and now global form of political corruption, being the unscrupulous and illegal use of a politician's authority for personal gain, when funds intended for public projects are intentionally misdirected in order to maximize the benefits to illegally private interests of the corrupted individual(s) and their cronies.

Extortion and blackmail[edit]

Main article: Extortion

While bribery is the use of positive inducements for corrupt aims, extortion and blackmail centre around the use of threats. This can be the threat of violence or false imprisonment as well as exposure of an individual's secrets or prior crimes.

This includes such behavior as an influential person threatening to go to the media if they do not receive speedy medical treatment (at the expense of other patients), threatening a public official with exposure of their secrets if they do not vote in a particular manner, or demanding money in exchange for continued secrecy.

Networking[edit]

Main article: Business networking

Networking can be an effective way for job-seekers to gain a competitive edge over others in the job-market. The idea is to cultivate personal relationships with prospective employers, selection panelists, and others, in the hope that these personal affections will influence future hiring decisions. This form of networking has been described as an attempt to corrupt formal hiring processes, where all candidates are given an equal opportunity to demonstrate their merits to selectors. The networker is accused of seeking non-meritocratic advantage over other candidates; advantage that is based on personal fondness rather than on any objective appraisal of which candidate is most qualified for the position.[78][79]

Abuse of discretion[edit]

Main article: Abuse of discretion

Abuse of discretion refers to the misuse of one's powers and decision-making facilities. Examples include a judge improperly dismissing a criminal case or a customs official using their discretion to allow a banned substance through a port.

Favoritism, nepotism and clientelism[edit]

Main article: Nepotism

Favouritism, nepotism and clientelism involve the favouring of not the perpetrator of corruption but someone related to them, such as a friend, family member or member of an association. Examples would include hiring or promoting a family member or staff member to a role they are not qualified for, who belongs to the same political party as you, regardless of merit.[80]

Some states do not forbid these forms of corruption.[citation needed]

Corruption and economic growth[edit]

Corruption is strongly negatively associated with the share of private investment and, hence, it lowers the rate of economic growth.[81]

Corruption reduces the returns of productive activities. If the returns to production fall faster than the returns to corruption and rent-seeking activities, resources will flow from productive activities to corruption activities over time. This will result in a lower stock of producible inputs like human capital in corrupted countries.[81]

Corruption creates the opportunity for increased inequality, reduces the return of productive activities, and, hence, makes rentseeking and corruption activities more attractive. This opportunity for increased inequality not only generates psychological frustration to the underprivileged but also reduces productivity growth, investment, and job opportunities.[81]

Causes of corruption[edit]

According to a 2017 survey study, the following factors have been attributed as causes of corruption:[82]

  • Higher levels of market and political monopolization
  • Low levels of democracy, weak civil participation and low political transparency
  • Higher levels of bureaucracy and inefficient administrative structures
  • Low press freedom
  • Low economic freedom
  • Large ethnic divisions and high levels of in-group favoritism
  • Gender inequality
  • Low degree of integration in the world economy
  • Large government size
  • Low levels of government decentralization
  • Former French, Portuguese, Belgian or Spanish colonies have been shown to have greater corruption than former British or Dutch colonies
  • Resource wealth
  • Poverty
  • Political instability
  • Weak property rights
  • Contagion from corrupt neighboring countries
  • Low levels of education
  • Low Internet access

Preventing corruption[edit]

R. Klitgaard[83] postulates that corruption will occur if the corrupt gain is greater than the penalty multiplied by the likelihood of being caught and prosecuted:

Corrupt gain > Penalty × Likelihood of being caught and prosecuted

The degree of corruption will then be a function of the degree of monopoly and discretion in deciding who should get how much on the one hand and the degree to which this activity is accountable and transparent on the other hand. Still, these equations (which should be understood in a qualitative rather than a quantitative manner) seem to be lacking one aspect: a high degree of monopoly and discretion accompanied by a low degree of transparency does not automatically lead to corruption without any moral weakness or insufficient integrity. Also, low penalties in combination with a low probability of being caught will only lead to corruption if people tend to neglect ethics and moral commitment. The original R.Klitgaard equation has therefore been amended by C. Stephan[84] into:

Degree of corruption = Monopoly + Discretion – Transparency – Morality

According to Stephan, the moral dimension has an intrinsic and an extrinsic component. The intrinsic component refers to a mentality problem, the extrinsic component to external circumstances like poverty, inadequate remuneration, inappropriate work conditions and inoperable or overcomplicated procedures which demoralize people and let them search for "alternative" solutions.

According to the amended Klitgaard equation, limitation of monopoly and regulator discretion of individuals and a high degree of transparency through independent oversight by non-governmental organisations (NGOs) and the media plus public access to reliable information could reduce the problem. Djankov and other researchers[85] have independently addressed the important role information plays in fighting corruption with evidence from both developing and developed countries. Disclosing financial information of government officials to the public is associated with improving institutional accountability and eliminating misbehavior such as vote buying. The effect is specifically remarkable when the disclosures concern politicians’ income sources, liabilities and asset level instead of just income level. Any extrinsic aspects that might reduce morality should be eliminated. Additionally, a country should establish a culture of ethical conduct in society with the government setting the good example in order to enhance the intrinsic morality.

Enhancing Civil Society Participation[edit]

Creating bottom-up mechanisms, promoting citizens participation and encouraging the values of integrity, accountability, and transparency are crucial components of fighting corruption. The implementation of the ALACs “Advocacy and Legal Advice Centres (ALACs)” has led to a significant increase in the number of citizen complaints against acts of corruption received and documented[86] and also to the development of strategies for good governance by involving citizens willing to fight against corruption.[87] 

Anti-corruption programmes[edit]

See also: List of anti-corruption agencies

The Foreign Corrupt Practices Act (FCPA, USA 1977) was an early paradigmatic law for many western countries i.e. industrial countries of the OECD. There, for the first time the old principal-agent approach was moved back where mainly the victim (a society, private or public) and a passive corrupt member (an individual) were considered, whereas the active corrupt part was not in the focus of legal prosecution. Unprecedented, the law of an industrial country directly condemned active corruption, particularly in international business transactions, which was at that time in contradiction to anti-bribery activities of the World Bank and its spin-off organization Transparency International.

As early as 1989 the OECD had established an ad hoc Working Group in order to explore "...the concepts fundamental to the offense of corruption, and the exercise of national jurisdiction over offenses committed wholly or partially abroad."[88] Based on the FCPA concept, the Working Group presented in 1994 the then "OECD Anti-Bribery Recommendation" as precursor for the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions[89] which was signed in 1997 by all member countries and came finally into force in 1999. However, because of ongoing concealed corruption in international transactions several instruments of Country Monitoring[90] have been developed since then by the OECD in order to foster and evaluate related national activities in combating foreign corrupt practices.

In 2013, a document[91] produced by the economic and private sector professional evidence and applied knowledge services help-desk discusses some of the existing practices on anti-corruption. They found:

  • The theories behind the fight against corruption are moving from a Principal agent approach to a collective action problem. Principal-agent theories seem not to be suitable to target systemic corruption.
  • The role of multilateral institutions has been crucial in the fight against corruption. UNCAC provides a common guideline for countries around the world. Both Transparency International and the World Bank provide assistance to national governments in term of diagnostic and design of anti-corruption policies.
  • The use of anti-corruption agencies have proliferated in recent years after the signing of UNCAC. They found no convincing evidence on the extent of their contribution, or the best way to structure them.
  • Traditionally anti-corruption policies have been based on success experiences and common sense. In recent years there has been an effort to provide a more systematic evaluation of the effectiveness of anti-corruption policies. They found that this literature is still in its infancy.
  • Anti-corruption policies that may be in general recommended to developing countries may not be suitable for post-conflict countries. Anti-corruption policies in fragile states have to be carefully tailored.
  • Anti-corruption policies can improve the business environment. There is evidence that lower corruption may facilitate doing business and improve firm’s productivity. Rwanda in the last decade has made tremendous progress in improving governance and the business environment providing a model to follow for post-conflict countries.[91]

Corruption tourism[edit]

See also: Kleptocracy Tour

In some countries people travel to corruption hot spots or a specialist tour company takes them on corruption city tours, as it is the case in Prague.[92][93][94][95] Corruption tours have also occurred in Chicago,[96] and Mexico City[97][98]

Legal corruption[edit]

Though corruption is often viewed as illegal, there is an evolving concept of legal corruption,[5][99][original research?] as developed by Daniel Kaufmann and Pedro Vicente. It might be termed as processes which are corrupt, but are protected by a legal (that is, specifically permitted, or at least not proscribed by law) framework.[100]

Examples of legal corruption[edit]

In 1977 the USA had enacted the Foreign Corrupt Practices Act (FCPA)[101] "for the purpose of making it unlawful... to make payments to foreign government officials to assist in obtaining or retaining business" and invited all OECD countries to follow suit. In 1997 a corresponding OECD Anti-Bribery Convention was signed by its members.[102][103]

17 years after the FCPA enacting, a Parliamentary Financial Commission in Bonn presented a comparative study on legal corruption in industrialized OECD countries[104] As a result, they reported that in most industrial countries even at that time (1994) foreign corruption was legal, and that their foreign corrupt practices had been diverging to a large extent, ranging from simple legalization, through governmental subsidization (tax deduction), up to extremes like in Germany where foreign corruption was fostered, whereas domestic was legally prosecuted. Consequently, in order to support national export corporations the Parliamentary Financial Commission recommended to reject a related previous Parliamentary Proposal by the opposition leader which had been aiming to limit German foreign corruption on the basis of the US FCPA.[105] Only after the OECD Anti-Bribery Convention came into force, did Germany withdraw the legalization of foreign corruption in 1999.[106]

Foreign corrupt practices of industrialized OECD countries 1994 study[edit]

The Foreign corrupt practices of industrialized OECD countries 1994 (Parliamentary Financial Commission study, Bonn).[104]

Belgium: bribe payments are generally tax deductible as business expenses if the name and address of the beneficiary is disclosed. Under the following conditions kickbacks in connection with exports abroad are permitted for deduction even without proof of the receiver:

  • Payments must be necessary in order to be able to survive against foreign competition
  • They must be common in the industry
  • A corresponding application must be made to the Treasury each year
  • Payments must be appropriate
  • The payer has to pay a lump-sum to the tax office to be fixed by the Finance Minister (at least 20% of the amount paid).

In the absence of the required conditions, for corporate taxable companies paying bribes without proof of the receiver, a special tax of 200% is charged. This special tax may, however, be abated along with the bribe amount as an operating expense.

Denmark: bribe payments are deductible when a clear operational context exists and its adequacy is maintained.

France: basically all operating expenses can be deducted. However, staff costs must correspond to an actual work done and must not be excessive compared to the operational significance. This also applies to payments to foreign parties. Here, the receiver shall specify the name and address, unless the total amount in payments per beneficiary does not exceed 500 FF. If the receiver is not disclosed the payments are considered "rémunérations occult" and are associated with the following disadvantages:

  • The business expense deduction (of the bribe money) is eliminated.
  • For corporations and other legal entities, a tax penalty of 100% of the "rémunérations occult" and 75% for voluntary post declaration is to be paid.
  • There may be a general fine of up 200 FF fixed per case.

Japan: in Japan, bribes are deductible as business expenses that are justified by the operation (of the company) if the name and address of the recipient is specified. This also applies to payments to foreigners. If the indication of the name is refused, the expenses claimed are not recognized as operating expenses.

Canada: there is no general rule on the deductibility or non-deductibility of kickbacks and bribes. Hence the rule is that necessary expenses for obtaining the income (contract) are deductible. Payments to members of the public service and domestic administration of justice, to officers and employees and those charged with the collection of fees, entrance fees etc. for the purpose to entice the recipient to the violation of his official duties, can not be abated as business expenses as well as illegal payments according to the Criminal Code.

Luxembourg: bribes, justified by the operation (of a company) are deductible as business expenses. However, the tax authorities may require that the payer is to designate the receiver by name. If not, the expenses are not recognized as operating expenses.

Netherlands: all expenses that are directly or closely related to the business are deductible. This also applies to expenditure outside the actual business operations if they are considered beneficial as to the operation for good reasons by the management. What counts is the good merchant custom. Neither the law nor the administration is authorized to determine which expenses are not operationally justified and therefore not deductible. For the business expense deduction it is not a requirement that the recipient is specified. It is sufficient to elucidate to the satisfaction of the tax authorities that the payments are in the interest of the operation.

Austria: bribes justified by the operation (of a company) are deductible as business expenses. However, the tax authority may require that the payer names the recipient of the deducted payments exactly. If the indication of the name is denied e.g. because of business comity, the expenses claimed are not recognized as operating expenses. This principle also applies to payments to foreigners.

Switzerland: bribe payments are tax deductible if it is clearly operation initiated and the consignee is indicated.

US: (rough résumé: "generally operational expenses are deductible if they are not illegal according to the FCPA")

UK: kickbacks and bribes are deductible if they have been paid for operating purposes. The tax authority may request the name and address of the recipient."

"Specific" legal corruption: exclusively against foreign countries[

A political cartoon from Harper's Weekly, January 26, 1878, depicting U.S. Secretary of the Interior Carl Schurz investigating the Indian Bureau at the U.S. Department of the Interior. The original caption for the cartoon is: "THE SECRETARY OF THE INTERIOR INVESTIGATING THE INDIAN BUREAU. GIVE HIM HIS DUE, AND GIVE THEM THEIR DUES."
The Kaunas "golden toilet".
Euro bank notes hidden in sleeve.

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