Introduction 

Despite the proliferation of anti-corruption interventions worldwide, there is still limited evidence on their impact to curb corruption. There are at least three reasons that help to explain this challenge. First, existing evaluations are using inappropriate tools and criteria when assessing results. In other words, evaluations usually do not ask the right questions. Second, most of anti-corruption initiatives have weak results frameworks, including poor definitions of outputs, outcomes and indicators which hinders their evaluability. And third, weak results reporting impedes a thorough assessment of the progress and impact.

Introduction 

Despite the various existing methods and tools to measure corruption there is still not clear-cut evidence on its magnitude and the impact of its different manifestations. Corruption is a complex phenomenon and it is in permanent evolution with new forms and manifestations. Illicit behaviors including corrupt practices are generally hidden, which makes them more difficult to identify and describe. Corruption is often underreported; e.g. victims might be, to some extent, co-responsible for the crime or fear retaliation and it is difficult to track it. However, a number of methods and tools have emerged in the last decades aimed at measuring corruption through a variety of innovative approaches.

Introduction 

Financing the MDGs and poverty reduction has been recognized as one of the most significant challenges to achieving progress. Two major limitations have been observed when dealing with this challenge. First, corruption and poor governance persist as major bottlenecks for the achievement of the MDGs due to the amount of resources lost through corruption. It is now widely recognized that illicit financial flows (IFFs) represent a considerable drain on financial resources from developing countries. Every year the developing world loses as much as US$1 trillion in illicit outflows through government corruption, criminal activity, and commercial tax evasion (Global Financial Integrity, 2012).

The second major limitation is that the usual approach towards IFFs has been either taxation-centric (dealing from a standard economic solution to the problem) or asset-recovery centric (such as global anti-corruption discourse and UNCAC). There has not yet been a comprehensive approach to strengthen national capacities in preventing IFFs, such as strengthening both taxation and monitoring and oversight mechanisms. Curtailing illicit capital outflows has the potential to unlock billions of much needed dollars for MDG-related expenditures, including in countries that are considerably off track in their goal achievements. 

Introduction 

Addressing corruption in post-conflict and transition contexts is one of the major priorities for development actors. One in four people in the world are affected by conflict. Corruption is identified as a major factor in derailing political and economic transitions, undermining state capacity and legitimacy, exacerbating poverty and fueling grievances linked to conflict. Often in such contexts, the immediate focus on peace building and state-building comes at the expense of promoting integrity, transparency and accountability in the governance process. Lack of emphasis on transparency and accountability in state-building processes could create opportunities for corruption and limit gains possible from peace.