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.     

Adolescents’ Self-Perception of Morality,Competence, and Sociability and their Interplay with Quality of Family,Friend, and School Relationships: A Three-Wave Longitudinal Study

Morality, competence, and sociability have been conceptualized as fundamental dimensions on which individuals ground their evaluation of themselves and of other people and groups. In this study, we examined the interplay between self-perceived morality, competence, and sociability and relationship quality within the core social contexts with which adolescents have extensive daily interactions (family, friends, and school). Participants were 916 (51.4% girls; M_age?=?15.64 years) adolescents involved in a three-wave longitudinal study with annual assessments. The results of cross-lagged analyses indicated that (a) self-perceived morality was more important than self-perceived competence and sociability in strengthening family, friend, and school relationships; and (b) high-quality friendships led to increasing levels of self-perceived morality over time. Overall, this evidence advances our theoretical understanding of the primacy of morality from a self-perspective approach and highlights the developmental importance of friends.     

Food sovereignty and new peasantries: on re-peasantization and counter-hegemonic contestations in the Basque territory

This paper contributes to debates about the potential of re-peasantization and its contribution to food sovereignty with a case study from the global North, where such questions are relatively under-studied. I examine how Euskal Herriko Nekazarien Elkartasuna (EHNE)-Bizkaia, a Vía Campesina member organization from the Basque Country (Spain), advances food sovereignty through re-peasantization. I also analyze the motivations of new peasants engaged in agroecology, their understandings of food sovereignty, and the challenges that they face. Using a Gramscian political ecology framework, I argue that whereas re-peasantization contributes to a shift from corporatist to counter-hegemonic struggles, the political-economic and biophysical contexts structure agroecological production in ways that limit the extent to which new peasantries can become ‘agents of their own history’. I conclude that closer attention to peasants’ messy practices of making a living is needed to address questions of political agency.     

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...     

Mixing Habermas with Bayes: Methodological and Theoretical Advances in the Study of Deliberation

Two challenges stand out in the study of deliberation: the development of appropriate methodological tools and the development of more unified analytical frameworks. On the one hand, analysing deliberative processes is demanding and time‐consuming; hence we tend to have only few and non‐randomly selected cases at the group or context level. In addition, the real world of deliberation presents us with a complex matrix of nested, cross‐classified, and repeated speakers. This article shows that Bayesian multi‐level modelling provides an elegant way to tackle these methodological problems. On the other hand, we attempt to enrich comparative institutionalism with individual characteristics and psychologically relevant variables (such as group composition). Focusing on Swiss and German parliamentary debates we show that institutional factors ‐ in particular, consensus systems ‐, the gender composition of committees and plenary sessions, and age matter for the quality of deliberation. Furthermore, we also show that partisan affiliation ‐ government or opposition status of MPs ‐ affects deliberative quality and can refine institutional arguments. We conclude that a multi‐level approach to deliberation focusing on contextual and actor‐related characteristics and using Bayesian hierarchical modelling paves the way toward a more advanced understanding ‐ and methodological handling ‐ of deliberative processes.