U.S.

Poland

Russia

Legal system

Common law federal and state (except Louisiana)

Civil law system

Civil law system

Bribery

1977, Foreign Practices Act (FCPA), made unlawful to bribe officials by U.S. citizens, and certain foreigners ( Brett, 2014 ).

United States v. Hoskins, 902 F.3d. 69 (2d Cir. 2018), the Court held that a foreigner that had never visited the U.S. cannot be liable for violating FCPA due to territorial limitations.

For the last 20 years fighting corruption was a priority in Poland.

1977, Anti-corruption Act of 1997, passed to aid corruption ( Mendelsohn, 2015 ).

Polish Criminal Code provides “criminal liability both for the person accepting a bribe and for the person offering it” ( Mendelsohn, 2015 ).

Possible criminal penalties extend to business for accepting, giving or demanding bribes for personal benefit ( Mendelsohn, 2015 ).

Bribes demanded by officials more frequently than being offered by citizens ( Spector, 2008 ).

In Russia, despite the efforts to fight corruption the situation recently worsened ( Goel & Jo, 2012 ).

Ethics/values

(1) Egalitarianism and equality,

(2) Privacy and independence,

(3) Competition and free-enterprise,

(4) Honesty, openness and directness,

(5) Informality,

(6) Individualism,

(7) Personal control over the environment,

(8) Change and mobility,

(9) Materialism,

(10) Practicality,

(11) Action and work orientation,

(12) Future orientation,

(13) Time control ( Kohls, 1988 ).

Poles value the most family and health.

Poles also value respect from others faith, career, and quiet life

( Public Opinion Research Center, 2010) .

The 5 most important values in Russian culture are:

(1) Friendship

(2)Warm-heartedness valuing deeper emotions over materialism

(3) Innovation in problem solving

(4)Fatalism, believing that individuals have little control over their lives

(5) Persistence ( Panarina, 2020 ).

Russians also value family life; having children, respect for the elderly;

Patriotism, and sense of humor ( Panarina, 2020 ).