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.     

Poverty elimination,North-South research collaboration,and the politics of participatory development

This paper reflects critically on issues of North-South collaboration and participatory research arising from a project on participatory and sustainable local-level environmental management in the peri-urban area surrounding Kumasi, Ghana. Rapid immigration, uncoordinated conversion of farmland to housing, intensified resource exploitation, and declining water quality and availability are particularly pressing problems there. Collaborative research arrangements with local partners as well as sustained participatory relations with selected village communities were central to this project. More generally, the paper reflects on institutional issues relating to the dichotomy between research and development assistance projects, and their implications for project evaluations.     

Parallel authoritarian powers: an explanation of Mexico’s authoritarian regime breakdown

Regional multilateral regimes have become important instruments for promoting and defending democracy around the world. The novel nature of these regional instruments has generated a cottage industry in social science scholarship. Yet, none of these works compare the democracy promotion and defence regimes of the Organization of American States (OAS) and the African Union (AU). This article is designed to fill this gap. We argue that the unique constellation of actors that are members of each respective organization have reinforced two distinct democracy promotion and defence paths. The state-driven regime evolution characteristic of the Americas contrasts with Africa's expert-driven process of regime construction. The state-centric process of the OAS regime has bolstered a narrow interstate multilateralism that upholds traditional sovereign state prerogatives and minimizes the role for non-state actors in the promotion and defence of democracy in the Americas. The expert-driven process of AU's regime construction has fostered a legalistic approach to democratic promotion and defence in Africa and opened up space for non-state actors to play a central role in the development of regional democracy promotion and defence norms.     

Urgent issues and prospects at the intersection of culture,memory, and witness interviews: Exploring the challenges for research and practice

The pursuit of justice increasingly relies on productive interactions between witnesses and investigators from diverse cultural backgrounds during investigative interviews. To date, the role of cultural context has largely been ignored by researchers in the field of investigative interviewing, despite repeated requests from practitioners and policymakers for evidence-based guidance for the conduct of interviews with people from different cultures. Through examining cultural differences in human memory and communication and considering specific contextual challenges for investigative interviewing through the lens of culture, this review and associated commentaries highlight the scope for considering culture and human diversity in research on, and the practice of, investigative interviewing with victims, witnesses, and other sources. Across 11 commentaries, contributors highlight the importance of considering the role of culture in different investigative interviewing practices (e.g., rapport building, questioning techniques) and contexts (e.g., gender-based violence, asylum seeking, child abuse), address common areas of cultural mismatch between interviewer–interviewee expectations, and identify critical future routes for research. We call for an increased focus in the investigative interviewing literature on the nature and needs of our global community and encourage constructive and collaborative discussion between researchers and practitioners from around the world to better identify specific challenges and work together towards evidence-based solutions.     

Explaining the clash and accommodation of interests of major actors in the creation of the African Union

The rapid creation of the African Union (AU) has been describedas one of the most puzzling events in interstate co-operationin contemporary Africa. While studies published so far on thesubject express surprise at the AU's speedy creation, none makesany attempt to explain the clash of interests and ideas of thekey actors and how they were accommodated in order to createthe AU. This article attempts to fill this gap by exploringthe interests and ideas that drove the AU process. It arguesthat the introduction at the Algiers summit in 1999 of two separatereform packages that were meant to reform the OAU in line withthe foreign policy interests of Nigeria and South Africa setin motion the process that eventually led to the creation ofthe AU.     

Inequality and the Impact of Growth on Poverty: Comparative Evidence for Sub-Saharan Africa

This study explores the extent to which inequality affects the impact of income growth on the rates of poverty changes in sub-Saharan Africa (SSA) compared to non-SSA, based on an unbalanced panel of 86 countries over 1977–2004. For all three measures of poverty – headcount, gap, and squared gap – the impact of GDP growth on poverty reduction is a decreasing function of initial inequality. The impacts are similar in direction for SSA and non-SSA, so that within both regions there are considerable disparities in the responsiveness of poverty to income growth, depending on inequality. Nevertheless, the income–growth elasticity is substantially less for SSA, implying relatively small poverty-reduction response to growth.