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.     

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.     

Read with Caution: The Dangers Posed by the 21st Century Cures Act to IPV Survivors A Letter to the Editor

Journal of Family Violence -     

Technology transfer in the construction industry

The Journal of Technology Transfer - The demand for affordable, high-quality homes and premises has increased as society has evolved. Construction companies have shown that an industrialised...