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.     

"大国际私法观"辩正

大国际私法观缺乏学科学理论的支持,对其所负任务的认识也不够清晰科学.国际私法的范围应当根据实际的需要来加以确定.当前,国际私法的主要目的是解决在涉外民商事交往中或在处理涉外民商事争议时所出现的法律问题,因此,它的范围应当从处理涉外民商事案件的过程加以判断和确定.我国传统大国际私法观所包含的内容也应据此作出相应的修正.     

国际海运立法中分化与协调的百年变奏——以海上货物运输承运人责任制度为视角

承运人责任制度是国际海上货物运输法律制度的核心,其发生、发展与变革无不取决于国际贸易、航海技术、运输方式等因素.基于此,我们认为:在未来的一个相当长的时期内,过失责任制应该得到维系,在过失责任制下,免责事项将逐渐醇化,举证责任将根据航运实践的特点予以合理分配,承运人的赔偿责任亦将继续得到适当的限制,从而使过失责任制得到彻底的贯彻.     

证据排除规则的重构——以诉讼效率为视角

诉讼效率指诉讼收益与诉讼成本之间的差额。诉讼收益主要体现为发现真实,而诉讼成本主要体现为证据的收集与认定成本。证据排除规则既可以保障发现案件真实,亦可以保护其他合法利益,但我国目前的证据法没有能够从提供诉讼效率的角度去设计证据排除规则,我国诉讼法中不同的诉讼采用相同的证明标准是这一现象出现的重要原因。     

试论小企业的存在原因与产业分布规律

规模报酬递增与竞争性市场结构之间的矛盾激发着经济学家们对企业规模决定因素的持续探索。在长期的研究过程中，经济学家们相继揭示了诸如生产要素的不可分性、沉没成本、外部经济、企业内部交易成本、运输成本、关税与行政壁垒、产品差别等决定因素，这些因素最终可以归入规模经济和市场容量两个范畴。因此，规模经济程度低和市场容量小共同决定看小企业的存在与发展，而不同产业的特性则通过规模经济和市场容量两个方面决定看小企业的产业分布规律。     

域外文化的移植——沉默权之中国化

法律移植过程中需要避免片面化和理想化的因素,沉默权实质上是证据规则的告知问题。基于中西方文化的差异,我国不宜确立明示的沉默权制度,应建立适宜我国国情的“沉默”制度。     

论循环经济的目标及其规范

循环经济的目标是生态效应,提高生态经济效率和实行3R原则还难以达到这个目标,需要转换思路,创新设计.循环经济立法以生态效应为导向,构建其法域、部门法和法律关系.     

浅析规则实施与制度变迁绩效对我国经济改革的启示

诺思模型是从制度变迁的角度对西方经济发展进行的描述 ,其偏重于效率的考虑 ,没有重点阐释制度框架下规则的实施与贯彻。而制度变迁与规则实施的交互作用共同对经济发展产生重大影响的阐述 ,对我国经济改革的推进有重要的启示作用     

Facing the future: young people's awareness of the 2001 British general election advertising campaigns

This paper presents findings from a national survey of ‘potential’ first time voters at the 2001 British general election. It investigates these young people's awareness of the advertising used by the main political parties during this election. Overall what emerges is a young electorate aware of the advertising, who were interested in the election itself and nearly half of whom say they voted in it. Consequently the findings reject the notion that young people are generically unaware of and disinterested in party political messages. In addition the findings indicate that the political parties' print advertisements—to some degree—are penetrating the first layer of young people's message processing, suggesting they are a useful aid in capturing the youth vote. Copyright © 2003 Henry Stewart Publications     

论刑事诉讼中的不良品格证据规则

不良品格证据由于与案件的争议事实无关联,因而,除了一些特定的例外情形,原则上法律将被告人的不良品格证据排除于法庭之外。但是,近些年国际上关于该规则的内容已有所变化。为了完善我国刑事证据立法和解决司法实践中的问题,我国亟待构建科学的不良品格证据规则。