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.     

Zur Anwendbarkeit der Alpenkonvention, Skipistenbau in labilen Gebieten und Schutzw?ldern

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Roentgen imaging of stab wounds in parenchymatous organs

Stab wounds were made in parenchymatous organs (e.g. liver, spleen, kidneys, lungs) using a variety of instruments. The shape of the resulting canal was investigated by X-ray analysis after introduction of an X-ray contrast medium. The best contrast was obtained using a contrast medium containing barium. The shape of the canal gave a direct representation of the outline of the instrument used. The width of the canal was however, always several millimeters smaller than the corresponding blade of the instrument. The position of the blade back in single-edged blades could be demonstrated with stronger contrast.