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.     

The Effect of Negotiation Practices on the Relationship between Suppliers and Customers

This article examines the effects of negotiation practices, such as coercion and contract formality, on how suppliers and customers perceived the resulting business relationship. We conducted a purchasing negotiation simulation with students in a classroom setting in which participants competed for resources in a mock supply-chain context. The participants were surveyed at key stages of the ongoing negotiation in order to measure their behaviors as a customer–supplier relationship developed. The data were used to test several hypotheses developed from the marketing and purchasing literature. The hypotheses were analyzed using structural equation modeling.
Results demonstrated that the use of coercive techniques by negotiators during negotiation had a negative effect on satisfaction. In addition, the findings showed that, as expected, negotiators entering a negotiation with a cooperative orientation would tend to avoid the use of coercive practices during negotiation. The cooperative orientation also exhibited an unexpected positive effect on the formalization of the design of the contract between the parties. This study contributes to the current knowledge base focusing on the creation of agreements between companies and will, we hope, encourage the integration of suppliers and customers in an operating context within a supply-chain setting.     

Chapter 2: Pay Now So You Won't Pay Later: The Effectiveness of Prevention Programming in the Fight to Reduce Delinquency

Community-based delinquency prevention programs, designed to work with youth and families before they become involved with the official court process, are relatively rare. Likewise, few studies have been published concerninge valuative research on such programs. This article reviews some background on program concepts, describes the operations of the Oakland County Probate Court Youth Assistance casework services program, and reports the results of a comprehensive program evaluation project. The findings suggest that prevention programming is one effective strategy to aid in reducing the likelihood of more costly court interventions. Recommendations for program development are offered.