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.     

Bringing the Falklands/Malvinas Home: Young People's Everyday Engagements with Geopolitics in Domestic Space

This paper draws on recent research examining feminist and everyday geopolitics to focus on the relatively neglected domestic sphere as a space where geopolitical events like the Falklands/Malvinas war are learnt, (re)produced, remembered and contested by young people. It presents qualitative data drawn from interviews with young people from Argentina (Río Gallegos) and the Falkland Islands (Stanley), locations with intimate connections to the 1982 war. It argues that research in domestic environments that engages the familial relations, objects and practices that embody geopolitical pasts can help make sense of how young people (are able to) express geopolitical agency.     

Defense Industries and Global Dependency

The global defense industrial sector is a remarkably accurate indicator of the distribution of power in the post-Cold War international system. However, the defense industrial sector as a policy tool has received relatively little scrutiny, even though it not only reflects the international order, but also provides the United States with the ability to influence the foreign policy behavior of other states. The defense industrial sector is a powerful, if undervalued, diplomatic tool in the United States’ political arsenal.     

The New Antidemocrats

Democratization has lately received new rounds of criticism from antidemocrats on both the right and the left. As the prevalence of democracy throughout the world has surpassed that of dictatorship and other forms of undemocratic government, nostalgia for authoritarianism has blurred the realities of the depredations of dictatorship. Increasingly, the new antidemocrats suggest that the problems of democracy require nondemocratic solutions. But while all democracies will necessarily fall short of their ideal, the solution lies within democratic traditions. The challenge is to motivate future generations to improve on existing democracy, not to replace democratic structures with a system that is simpler, more comfortable, and less demanding of those who live under it.     

Empire and Its Alternatives

The most ferocious debates are about whether the United States should be described as imperial, but in practice other countries also try to influence other countries’ domestic policies, to propagate their visions, to exert power and to stabilize areas beyond their borders that are perceived as a source of threats. While in the 1990s the winners of globalization were seen as small open states, since the turn of the millennium big powers appear to be gaining because of their ability to project political power: the United States, but also China, Russia, India, and Brazil. This makes for a greater instability and leads to the formulation of theories of realism or neo-realism. The essay concludes with an examination of alternatives to empire and the neo-imperial vision, in particular the importance of elaboration of common or shared values in helping to build a safer and more peaceful international order.