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.     

Co-ownership of patents under German law

Legal context: Co-ownership of patents is a specific form of entitlement toa patent. Thus, it stands in the legal context of the questionof who may benefit from an invention and a patent, but alsoof who has to bear the costs of it. Parties to a co-ownershipare free to determine the terms of their co-ownership. If theydo not enter into specific agreements, the statutory rules—inGermany the rules of the community of part owners—apply. Key points: The article describes the most important aspects where Germanstatutory rules do not usually address the needs of the co-owners. Practical significance: Parties are advised to agree on these points before disputesarise. In particular, they should agree on the terms of thedefence, enforcement, and exploitation of their patent. Thisapplies especially against the background of the increasingnumber and importance of joint research and development projectsand patents resulting from them.     

Breaking the chain: Confronting issueless college town disturbances and riots

Law enforcement agencies and institutions of higher education have confronted increasing numbers of violent and destructive campus riots and disturbances over the past decade. Problematic is the fact that these riots typically have no underlying cause, other than students’ quest for excitement. Responding to gaps in the empirical literature about these events, this study used data from two waves of surveys to systematically examine those involved in a recurring problem event in a college town that was subject to a police crackdown. The analyses drew on survey responses from over eight hundred event participants in 2002 and 2003, and the results revealed that increased enforcement had a significant effect on crowd composition, including the gender and race of participants, repeat visitors, out-of-town participants, and perceptions about the subjects' overall experience. Implications for law enforcement and community strategies to decrease the size and destructiveness of such problem events are outlined.     

Reviews

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