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Godfred Matthew Yaw Owusu Rita Amoah Bekoe Fred Kwasi Anokye Lydia Anyetei 《国际公共行政管理杂志》2020,43(13):1143-1155
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. 相似文献
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Marianne Junger Lynette Feder Joy Clay Sylvana M. Côté David P. Farrington Kate Freiberg Vicente Garrido Genovés Ross Homel Friedrich Lösel Matthew Manning Paul Mazerolle Rob Santos Martin Schmucker Christopher Sullivan Carole Sutton Tom van Yperen Richard E. Tremblay 《European Journal on Criminal Policy and Research》2007,13(3-4):327-356
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Law enforcement agencies and institutions of higher education have confronted increasing numbers of violent and destructive campus riots and disturbances over the past decade. Problematic is the fact that these riots typically have no underlying cause, other than students’ quest for excitement. Responding to gaps in the empirical literature about these events, this study used data from two waves of surveys to systematically examine those involved in a recurring problem event in a college town that was subject to a police crackdown. The analyses drew on survey responses from over eight hundred event participants in 2002 and 2003, and the results revealed that increased enforcement had a significant effect on crowd composition, including the gender and race of participants, repeat visitors, out-of-town participants, and perceptions about the subjects' overall experience. Implications for law enforcement and community strategies to decrease the size and destructiveness of such problem events are outlined. 相似文献
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It is well known that African Americans and whites hold different views of the police, but nearly all of the previous research has been conducted in majority white settings. This research examines the relationship between race and evaluations of the police in majority black versus majority white contexts. Social dominance theory and the research on racial threat predict that when the racial majority changes, the relationship between race and attitudes toward police will change. We find that, in majority black contexts, the traditional relationship between being black and having negative evaluations of the police disappears, and it disappears because whites' evaluations of the police become more negative. Black evaluations of the police are relatively consistent across racial contexts. Also, white racial attitudes affect police evaluations in majority black contexts, but not in white contexts, while African American racial attitudes are inconsequential in both contexts. Furthermore, if a white citizen is victimized by crime in a black city, it has greater ramifications for evaluations of the police than if the victimization had occurred in a white city. All of this suggests that whites' views of the police may be more racialized than the views of African Americans. 相似文献
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Matthew Osborne 《Australian Journal of Public Administration》1998,57(1):49-54
This article argues that the High Court has provided a timely warning of the legal dangers facing managers in their commercial dealings when engaged in competitive tendering and contracting (CTC). The Esanda case illustrates the increasingly close relationship between public administration and aspects of corporate governance. 相似文献
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Matthew Søberg Shugart Melody Ellis Valdini Kati Suominen 《American journal of political science》2005,49(2):437-449
Proportional representation systems affect the extent to which elected legislators exhibit various attributes that allow them to earn a personal vote. The sources of variation in personal vote-earning attributes (PVEA) lie in informational shortcuts voters use under different electoral rules. List type (closed or open) and district magnitude (the number of legislators elected from a district) affect the types of shortcuts voters employ. When lists are closed, legislators' PVEA are of decreasing usefulness to voters as magnitude (and hence the number of candidates on a list) increases. When lists are open, legislators' PVEA are increasingly useful to voters as magnitude increases, because the number of candidates from which voters must choose whom to give a preference vote increases. As predicted by the theory, the probability that a legislator will exhibit PVEA—operationalized as local birthplace or lower-level electoral experience—declines with magnitude when lists are closed, but rises with magnitude when lists are open . 相似文献
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