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.     

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论期待可能性在公安行政执法中的借鉴意义——以出租车罢运事件处置为例

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俄罗斯关于外国公司利润税的法律规定探析——以华为公司就俄罗斯联邦税务总局征收利润税提起诉讼为视角

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新时期调整中央与地方关系的理性探索

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环境税税目设计的原则与路径——以发展方式转变为背景

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Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament

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