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.     

NASP program technology: An example of transfer benefit for the medical industry and spinback benefit for the government

Technology developed in the National Aero-Space Plane (NASP) program is finding its way into a variety of applications ranging from aerospace to automotive to medical. The NASP Technology Applications Integrated Product Team (IPT) is pursuing technology transfer opportunities to promote the wide use of NASP-developed or-inspired materials in these and other industries. While product innovations and enhancements serve the commercial sector well, they also spin back to the government in the form of cheaper, higher-performing systems and components.     

Baker & McKenzie''s regular article tracking developments in EU law relating to IP, IT & telecommunications

This is the latest edition of Baker & McKenzie's column on developments in EU law relating to IP, IT and telecommunications. This article summarises recent developments that are considered important for practitioners, students and academics in a wide range of information technology, e-commerce, telecommunications and intellectual property areas. It cannot be exhaustive but intends to address the important points. This is a hard copy reference guide, but links to outside web sites are included where possible. No responsibility is assumed for the accuracy of information contained in these links.