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.     

Four Lessons for Developing Countries from the Trade Negotiations Over Access to Medicines

After the Agreement on the Trade-Related Aspects of Intellectual Property Rights (TRIPS) came into operation in 1995 developing countries have found themselves in a process of continual negotiation over intellectual property rights and access to medicines. These negotiations have taken place in the World Trade Organization and in the context of free trade agreements. The paper suggests that the only real win for developing countries has been the Doha Declaration on the TRIPS Agreement and Public Health in 2001. What have been the lessons for developing countries in a decade of negotiations over access to medicines? Drawing on themes of rule complexity and regulatory ritualism the paper discusses four key lessons for developing countries. It concludes by arguing that developing countries will do better if they adopt a networked governance approach to negotiation rather than continuing to rely on traditional coalition formation.     

“The Spectacle of Fearsome Acts”: Crime in the Melting P(l)ot in <Emphasis Type="Italic">Gangs of New York</Emphasis>

This paper explores the multi-layered representations of violence and crime in the recent Hollywood film Gangs of New York [Scorcese (2003) Miramax]. We use our exploration of this film to suggest that popular culture, even through its most mainstream products, can be seen as a critical criminological space where alternative views of law, crime and the state are made available. Rather than understanding Hollywood movies simply as vehicles for disseminating conventional mores, we suggest that they can furnish critical (and complex) points of view on law and crime and that the project of a critical criminology can be strengthened by engaging more forthrightly with these ubiquitous cultural forms.     

The challenge of institution-building in Asia and its implications for Asia-Europe relations

  East Asia, including Northeast Asia and Southeast Asia, has developed tightly-linked production/distribution networks through globalizing corporate activities. The vertical chain of production in East Asia has been even more sophisticated than economic integration in East Europe or Latin America. However, the political environment of East Asia for trade and investment has been far from borderless. The integration effort at the policy level has been very much limited so far, due to the historical background as well as geopolitics surrounding East Asia. The Asian currency/financial crisis provided these countries a historical turning point. After the burst of the crisis, East Asians realized that they have to take care of themselves in their difficulties, not depending on outside forces. A natural choice for them was to step into the realm of regionalism. In 1998, Japan and Korea officially announced that they would discard the long-lasting GATT/WTO-only approach and adapt the multi-layered approach, including both regionalism and multilateralism. The ultimate goal of regionalism would be a region-wide integration including ASEAN+3. As a steppingstone, Japan signed the Japan-Singapore Economic Partnership Agreement (JSEPA) in January 2002. In a parallel move, the ASEAN and China Leaders announced in November 2001 the establishment of an ASEAN-China Free Trade Area (ACFTA) within 10 years. This article will follow up the most recent advancement of regional institutional building in East Asia with the emphasis on peculiar characteristics of economic integration in the region and discuss its implications for Asia-Europe relations. This paper is heavily drawn from Kimura (2002, 2003).     

S&;T Parks and business incubators in middle-sized countries: the case of greece

This paper links the policy context regarding S&T parks to the objectives and characteristics of the established parks and incubators in a relatively small, converging European country. S&T parks and incubators in Greece during the past decade and a half have gradually shifted in terms of ownership and management from university/research institute to the private sector and in terms of financing from public to private funds, also involving the provision of seed capital and access to venture capital. This gradual shift toward more private engagement has created a variety of models out of which, it is hoped, successful innovative companies will emerge in larger numbers than in the past.

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