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.     

Fighting Tax Evasion in Latin America: the contrasting strategies of Chile and Argentina

In the 1990s both Chile and Argentina embarked on efforts to tackle tax evasion. The strategies they pursued differed substantively: Argentina followed a coercive approach that created an elite audit team endowed with special legal powers, while Chile undertook a less spectacular service-oriented approach that improved the fiscal pact between state and society and enacted tax administration reform. Chile succeeded in permanently lowering tax evasion levels, while Argentina's success was short-lived and evasion levels soon returned to previous heights. Besides important differences in the institutional strength of these countries, the contrasting outcomes can be attributed in no small measure to the different strategies adopted. Their experience can provide some useful lessons in the elusive battle against tax evasion in Latin America.     

Revenue Portfolio and Expenditures: An Examination of the Volatility of Tax Revenue and Expenditure Patterns during the Great Recession

ABSTRACT

Local governments in the United States are diversifying their revenue streams and becoming less reliant on the inelastic revenue from property taxes. This article examines both how this affects local governments’ revenue stability in economic downturns as well as their levels of expenditures in key functions: capital and social services. Using data from North Carolina counties from both before the Great Recession and after, this article examines reliance on local sales taxes and stability of revenue. The findings suggest that dependence on local sales taxes do increase volatility and reduce expenditures on social services, all else being equal.     

Inter-Organizational Coordination and Corruption in Urban Policy Implementation in Bangladesh: A Case of Rajshahi City Corporation

This article provides an overview of the state of inter-organizational coordination and corruption in urban policy implementation in Bangladesh. Based on a study carried out in one of the seven large cities in Bangladesh, the available data illustrate that there are major coordination problems between the Rajshahi City Corporation (RCC) and other government departments. This is due to a lack of formal coordination mechanisms, partisan leadership, and a fragmented organizational culture of patron-clientage, which dispenses undue favor and involves nepotism. These pathologies breed corruption and seriously impede inter-organizational coordination. Ordinary citizens suffer as a result.     

Tubali's trip: Rethinking informality in the study of West African labour migrations

This article focuses on the work and travels of Tubali, a Hausa-speaking migrant from the region of Tahoua in the Republic of Niger. In a journey that lasted four years and took him across Niger, Nigeria, Cameroun, Equatorial Guinea, Gabon and the Republic of the Congo, Tubali operated in contexts usually characterised as “informal”: he travelled without documents or work permits, and was supported by institutions that elude state control and yet grant access to financial resources, travel support and employment opportunities to travellers unable or unwilling to follow official avenues. These migrants rely on the operation of relationships that, in Tubali's case, are mostly impromptu, formed on the basis of shared ethnicity, religion and region of origin. This article interprets Tubali's trip in relation to the meanings attributed to this way of working and travelling in Tahoua's society. It investigates the conceptual and political consequences of characterising these migrants' practices as “informal” and discusses analytical alternatives.     

Anatomy of creeping authoritarianism in Bangladesh: a historical analysis of some events that shaped the present state of Bangladesh’s culture and politics

ABSTRACT

This paper offers a critical analysis of creeping authoritarianism in Bangladesh’s culture and politics. Political events since the 1940s that have shaped the presently unstable state of Bangladesh’s society are interpreted specifically in terms of their cultural and political significance. One important aspect of this unstable political state is the ongoing search for Bangladeshi national identity. Accordingly, the paper seeks to answer the questions of why and how the present sociocultural and political divisions in Bangladesh have emerged from the fundamental debate over whether (1) Bengali ethnicity, language, culture, and secularism, (2) Muslim nationalism or (3) a combination of both should become the marker of Bangladesh’s national identity to secure social and political stability. Furthermore, recent social, religious and political developments across the Muslim world suggest that attempts to introduce ultra-secularism in some Muslim-majority countries since the 1950s have led to authoritarianism, a movement which has ultimately ended or will soon end through popular Islamic upsurges. Bangladesh seems to be moving toward such social and political change, as the people have become restless in their desire to remove creeping authoritarian, the mark of a repressive regime that has emerged since the early 1970s. The key lesson that can be drawn from the extant literature on this issue in the context of Bangladesh is that the extreme form of secularism or ultra-secularism, which the present ruling Awami League and its left-communist allies continue to advance and impose from above, is neither desirable nor acceptable to Bangladeshi Muslims whilst there is clear movement away from ultra-secularism by other Muslim-majority countries. This paper draws the conclusion that since neither assertive secularism nor theocratic Islamism can flourish in Bangladesh, a competitive democratic political order that accommodates aspects of both secularism and Islamic ethical-moral codes could be a feasible model for the achievement of social, cultural and political stability that is so fundamental to the promotion of steady economic growth and social justice.     

The Evolving Role of the Africa Scholar in African Studies

This paper explores – through a geo-political perspective – the changes and continuities in South African foreign policy over the period 1990–2010, focusing on the themes of military relations, migration, democratization, and pan-Africanism. The demise of apartheid led to significant changes in South Africa's relations with southern Africa and the rest of Africa, including: transition of South Africa from pariah state to a key leader of the continent; an end to South Africa's destabilization of its immediate neighbours; transition toward more humane treatment of migrants; and transition toward a commitment to democracy promotion in Africa. Yet, continuities among the apartheid and post-apartheid eras persist, including: the persistence of nationalism and realism as guiding principles; ongoing economic and political constraints imposed by neighbouring countries; the persistence of socio-cultural divisions amongst South African and migrant workers; and overall ambivalence about pan-African identity and policies.     

Coordination and control in Russia’s foreign policy: travails of Putin’s curators in the near abroad

Abstract

This article seeks to challenge the conception of the Russian state as being centred on Vladimir Putin by looking at the actors implementing Russia’s foreign policy in its near abroad. In particular, it explores the activities of curators (kuratory), a term applied in Russia to describe officials tasked with making things work often bypassing, and sometimes competing with, formal institutions. Following the state transformation framework, the argument put forward in the article is that curation (kuratorstvo), as a practice of coordination and control in Russia’s system of governance, can be seen as a manifestation of fragmentation and internationalisation of Russia’s foreign policy making. The empirical basis for this article is a case study of Russia’s policy towards Abkhazia, which Russia officially recognised as a sovereign state in 2008. This article addresses the involvement of curators in their attempts to exert political influence as an expression of fragmentation as well as emerging institutionalised curation in development assistance as a part of internationalisation.     

Housing and Council Tax Benefits Administration in England: A Long-Term Perspective on the Performance of the Local Government Delivery System

The Coalition government announced, in 2010, that between 2013 and the end of 2017 all existing claims to income-based welfare allowances, including housing benefit, would gradually move to the Universal Credit (DWP 2010). This article evaluates the performance of the Council Tax and Housing Benefits Administration Services under the current system for the delivery of these benefits since they were transferred fully to local authorities in 1993 up until December 2011. During this period the performance of local government has been influenced by four successive national delivery regimes, namely: Compulsory Competitive Tendering (CCT); Best Value; Comprehensive Performance Assessment (CPA) and Comprehensive Area Assessment (CAA). An earlier article (Murphy, P., Greenhalgh, K. and Jones, M., 2011. Comprehensive performance assessment and public services improvement in England – a case study of the benefits administration service in local government. Local Government Studies, 37 (6), pp. 579–599) examined the CPA period in detail and found a significant improvement in performance across all types of authorities in all parts of the country during this period. The current article complements this earlier analysis and provides a longer-term perspective on the performance of the benefits service between 1993 and December 2011. The findings of this article show that under CCT the performance of the system was poor, there were wide variations in individual local authority performance, with many acknowledged inadequacies in the system and unacceptably high levels of fraud. However, towards the end of CCT and in the subsequent Best Value period the antecedents of some of the tools and techniques subsequently used to drive improvement in the CPA era were either put in place or were being developed. The Best Value period itself did not show significant improvements in performance and it was not until many of the initiatives were refined, developed and applied within the CPA framework that sustained and significant improvements became evident. This overall improvement generally continued under the CAA although the previous trend of consistent reductions in the variation between authorities’ performance had changed between 2009–2010 and 2011–2012. It is too early to judge whether these latest trends will be maintained under the Coalition government’s localism regime.     

State transformation and cross-border regionalism in Indonesia’s periphery: contesting the centre

Abstract

This article examines how the decentralisation and fragmentation of the Indonesian state and resultant central–local dynamics affect cross-border regionalism in Indonesia’s periphery. It argues that cross-border regionalism projects are best understood as sites for scalar contestation over regulatory control between central and local government. Moreover, scalar contestation around cross-border regional projects is characterised by the struggles to control relationships with transnational capital between elites operating at different tiers of the state. When elites at different scales have conflicting interests and strategies, this can cause policy incoherence, inhibiting the development of cross-border regionalism. Conversely, when they align, and intersect with the interests of transnational business, cross-border regionalism can succeed. To illustrate the argument, this article utilises the comparative case studies of the Batam free trade zone and West Kalimantan–Sarawak cross-border cooperation.     

Social Identity Group and Human (In)Security: The Case of Islamic State in Iraq and the Levant (ISIL)

The article uses social identity group theory and human insecurity to examine the rise of the Islamic State in Iraq and the Levant (ISIL). After first defining social group identity and its characteristics, the article reviews the Al Qaeda ideology that serves as the foundation of ISIL, before turning attention to the message and legacy of Abu Musab al-Zarqawi and their profound influence on ISIL. The article concludes by arguing that only by ending the marketplace of identities can stability be restored to Iraq and Syria.     

Economic Reform and Social Change in China: Past, Present, and Future of the Economic State

China's socioeconomic crisis before 1978 and its success over the past two decades can be viewed as a zigzag process of politicization and depoliticization of the economic state. By summarizing the Chinese experience, this article shows the importance of a specific pattern of general public policy (GPP) in determining the nature of a policy system. China's economic and serialized reforms since 1978 are reviewed in order to illuminate the current situation and future direction of the nation. The changes have undermined the economic state by creating a trend of de-economicization in the Chinese government. If economic reform and social change are to continue smoothly, another transfer of state emphasis to more balanced development is required.     

论政府在经济转型中的作用 --俄罗斯与中国过渡经验之比较

一、引言 目前,新自由主义的制度、政策及其思想在世界上占主导地位.     

Bureaucratic Discretion and Political Control of the Resource Conservation Recovery Act (RCRA)

Drawing on theories of political control and bureaucratic discretion this research examines two states' experiences with RCRA implementation and administration in the United States. This research finds that both bureaucratic actors and political actors shape the implementation of these environmental programs with money source and regional EPA offices playing a bigger role than expected.     

Ukrainian kleptocrats and America's real-life House of Cards: Corruption,lobbyism and the rule of law

Washington DC is not only a center for democracy promotion programs by government-funded and private foundations and think tanks. Washington DC has also attracted hundreds of millions of dollars for lobbyists, political consultants and think tanks from authoritarian political forces and kleptocrats who have little in common with American and European values. Both Republicans and Democrats have been recipients of these illicit funds from state officials and oligarchs who are seeking to ingratiate themselves with American public opinion. Political consultants, lobbyists, lawyers and think tanks which receive funds from such sources are part of a bigger problem of reverse corruption and cynicism and the export of authoritarian practices from Ukraine and post-Soviet states to the West. This was clearly seen in the hiring of Paul Manafort, Viktor Yanukovych's long-time political consultant by US presidential candidate Donald Trump. Trump's promise to ‘drain the (Washington) swamp’ rings hollow after it was revealed he accepted funds from a Ukrainian oligarch who had earlier donated funds to the Clinton's (Reader 2016).     

Legacies Versus Politics: Herbert Hoover, Partisan Conflict, and the Symbolic Appeal of Associationalism in the 1920s

The concept of a policy legacy has come into widespread use among scholars in history and the social sciences, yet the concept has not been subject to close scrutiny. We suggest that policy legacies tend to underexplain outcomes and minimize conventional politics and historical contingencies. These tendencies are evident in the revisionist literature on American politics in the aftermath of the First World War. That work stresses continuities between wartime mobilization and postwar policy, especially under the auspices of Herbert Hoover and the Commerce Department. We maintain that a rupture marks the transition between the war and the Republican era that followed and that the emphasis on wartime legacies distorts the political realities of the Harding–Coolidge era. We conclude by noting the risks of policy legacy approaches in historical analysis.     

Refugees,Islam, and the State: The Role of Religion in Providing Sanctuary in Malaysia

ABSTRACT

Malaysia has a mixed track record in providing Muslims with refuge, yet it increasingly lays claim to being an Islamic country. This article charts a history of the refugee engagement Malaysia has had based mainly on a shared regional and/or shared religious affiliation (Sunni Islam). I argue that the recent Malaysian history of refugee treatment presents a case for Muslim solidarity, but one tempered by a prevalent racism in Malaysia against people from the Indian subcontinent. Nonetheless, Islam provides an alternative history for providing protection to people in need. The UNHCR has pursued this approach in Muslim majority countries that are not signatories to the refugee convention in the hope of carving out a complementary protection space based on Islamic law and practice. This article traces these attempts and situates them within the Malaysian sociopolitical terrain, drawing out the possibilities and limits to such an approach.