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.     

文艺的德性：审美与伦理的耦合

文艺有着深刻的伦理学内涵,优秀的文艺作品的道德意义就在于它是人性的敞亮与主体性的高扬。缺乏伦理学的视野,就无法全面把握文艺的本真特质。文艺作品不同于道德教科书,文艺所传达的不应是抽象的直白的信条,而应该是活的生活———经过作家审美创造的生活。但文艺毕竟不是超人类的存在,文艺展示自然、社会、人际、心灵,提供测试人生价值和人生态度的光谱,文艺家的主观命意、文艺作品的客观意蕴以及受众的解读与再创造,本身就是一定价值的自觉选择和自然涵纳。伦理道德在文艺作品中必须是符合审美要求的存在,明晰的个性化(典型化)与生动的感性化,是其按照美的规律进行创造的实现机制。     

同治中兴:晚清政治体制模式与政治伦理的悖离

发生在清朝末年的同治中兴,虽在形式上保全了清政府君主专制中央集权的政权组织形式,但其政治体制模式却遭到结构性破坏———中央集权权力向地方督抚下移,而中兴所倚重的中兴名臣仍然抱持儒家封建政治伦理,造成清末政治体制模式与政治伦理相互悖离,双方均失去了在政治建设中的合法性和积极意义。其矛盾运动的结果,使中国近代社会政治新陈代谢的过程曲折而漫长,甚至迂回不前,并出现晚清政局特有的征象。     

论新课程观下的数学教师素质

教师素质是直接影响课程实施的重要因素。因而对新课程观下数学教师应具备的政治素质、专业素质、创新意识、信息技术等方面进行较深入地探讨十分必要。     

农村摩托车安全管理现状与思考

近年来,随着农村经济社会的快速发展,农村摩托车安全管理面临着新的问题:摩托车安全管理形势严峻,社会危害突出,交通需求矛盾突出,摩托车车主安全意识淡薄,社会执法守法环境较差。加强农村摩托车安全管理需要我们加强宣传教育,提高公民防范意识,实行综合治理,完善执法环境,科学管理,强化民本观念。     

简论公安院校学管工作中的柔性管理

柔性管理是相对于刚性管理而提出来的。在公安院校警务化管理中,多重视刚性管理而轻柔性管理。其实,柔性管理思想也有其独特的效用。在公安院校学生管理中应亦刚亦柔,刚柔并济。     

职业道德建设浅谈

职业不道德现象作为一种群体行为,突出反映在垄断行业,并开始引起人们的广泛注意。加强职业道德建设,必须首先从确立职业道德的价值取向入手,而后科学地制定职业道德规范,并遵循平等与公正原则,可操作性、强制性原则,以及合法性原则。     

正确处理高校教学管理中的人际冲突

解决高校教学管理中的人际冲突 ,要善于利用建设性人际冲突并防止破坏性人际冲突的发生 ,还要有效运用处理人际冲突的各种方法手段     

The GMO food arena in the EU (1998–2001)

A highly politicised arena in the EU has been caused by the 1998 Commission legislative proposal with regard to genetically modified organisms (GMOs). The debate over different interests became more intense. During the EU decision‐making process concerning GMOs, two larger coalitions cutting across institutions and countries waged the fight: one was led by industry and was in favour of GMOs and the other was against and mainly rooted in nongovernmental lobby groups. In mid‐2001, the ‘anti’ movement had gained a (temporary) winning position. In an attempt to explain this, it was concluded that the industrial lobby has been nonchalant in its preparatory work for public affairs management, by not carefully studying the various stakeholders, issues, time developments and the boundaries of this arena. With the benefit of hindsight it can be seen that the industrial lobby itself has missed opportunities and made unforced errors. Copyright © 2003 Henry Stewart Publications     

政府在经营城市中的作用与手段

政府在城市的经营中,应充分运用市场手段把城市资源以及依附于其上的名称、形象、知名度和城市特色文化等无形的资产,通过对其使用权、经营权、冠名权等相关权益的市场运作,实现城市资源配置的最优化和效益的最大化,实现城市的自我滚动、自我积累、自我增值的新的城市建设和管理模式。