What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

Acute myoglobinuria as a fatal complication of heroin addiction

A fatal case of myoglobinuria complicating heroin addiction is described. Clinically the patient had no overt symptoms of rhabdomyolysis. Pathologists should be alerted to this rare complication in heroin addicts who die of no apparent cause. The antimyoglobin immunoperoxidase technique is useful in confirming the diagnosis.     

接管放弃的决定因素及后果

过去三十年接管行为引起了学术界的广泛关注,其中大多数研究关注于成功的接管,尤其是研究接管行为对被接管目标公司和竞价公司双方股东财富的影响。与成功接管不同的是,被迫放弃的接管行为(即接管放弃)相对而言受学术界的关注较少。这种令人惊讶的现象是因为相当大比例的接管竞价不成功。本文试图通过对接管失败方面文献的综合调研来说明这种研究上的偏颇。本文关注于两方面文献:第一,回顾和讨论可能影响接管结果的因素;第二,分别从目标公司和竞价公司的角度考察接管放弃的后果。还要分析未来的研究领域,这将进一步深化公司对接管放弃的因果关系的认识。     

Unveiling White logic in criminological research: an intertextual analysis

Critical race scholars have called into question the objective neutrality upon which much positivist social science rests, arguing that it discursively masks how whiteness underpins the normative purview of research design and findings. As the scholarly securing of whiteness takes shape through explicit and discursive mechanisms, this article examines how it is manifest in criminological research through an intertextual analysis of contemporary peer-reviewed scholarship. Examining 558 articles in five recognized journals, this paper documents how blind spots towards race and racial stratification surface in criminological research, arguing that most of the articles analyzed do not simply ignore White privilege; they actively uphold it. Findings suggest that they do so through two means: first by whitewashing race, that is, disregarding how race and racism can differentially affect acts and trends of crime and deviance, and secondly, by narrowly representing race as merely explanatory variable without querying the broader power relations it marks. After discussing how these patterns reveal and uphold whiteness as a normative value, we conclude with a discussion of preliminary steps aimed at exposing and unpacking how White logic informs the field.