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Kickbacks : ウィキペディア英語版
Kickback (bribery)

A kickback is a form of negotiated bribery in which a commission is paid to the bribe-taker as a ''quid pro quo'' for services rendered. Generally speaking, the remuneration (money, goods, or services handed over) is negotiated ahead of time. The kickback varies from other kinds of bribes in that there is implied collusion between agents of the two parties, rather than one party extorting the bribe from the other.〔Wrage, Alexandra Addison. ''Bribery and Extortion: Undermining Business, Governments, and Security.'' Westport, Conn.: Praeger Security International, 2007. p. 14.〕 The purpose of the kickback is usually to encourage the other party to cooperate in the illegal scheme.〔Kranacher, Riley, and Wells, p. 387.〕
The term "kickback" comes from colloquial English language, and describes the way a recipient of illegal gain "kicks back" a portion of it to another person for that persons's assistance in obtaining it.〔Campos, p. 299.〕
==Types and methods==
The most common form of kickback involves a vendor submitting a fraudulent or inflated invoice (often for goods or services which were not needed, of inferior quality, or both), with an employee of the victim company assisting in securing payment. For his or her assistance in securing payment, the individual receives some sort of payment (cash, goods, services) or favor (the hiring of a relative, employment, etc.).〔Albrecht, Albrecht, Albrecht, and Zimbelman, p. 517.〕
"Kickback brokers" are individuals who may not receive the kickback personally, but who help link the individual or company providing the goods or services with individuals capable of assisting with the illegal payments. For helping to link the two colluding parties, either or both parties may make a payment to this "broker".〔Campos, p. 299-300.〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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