The Emperor’s new clothes? Perceptions of the EU’s strategic partnerships in Asia

Asia Europe Journal - In order to adapt to a changing global order, the European Union (EU) has established an important mechanism for cooperating with some of the world’s most influential...     

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.     

BRITISH LOCAL GOVERNMENT INTO THE 21ST CENTURY

BRITISH LOCAL GOVERNMENT INTO THE 21ST CENTURY
Gerry Stoker and David Wilson (eds)
Palgrave Macmillan, 2004, 304 pp., £50.60 (hb), £18.99 (pb) ISBN: 1403918724     

"Jurisdictional Politics" in the Occupied West Bank: Territory, Community, and Economic Dependency in the Formation of Legal Subjects

This article examines the distribution of legal rights in the Israeli occupied West Bank. It argues that legal rights are distributed through a "jurisdictional politics" that tries to stabilize the contingent relationship between political community, territory, and legal subjects. In particular, this jurisdictional politics seeks to delimit the contradictory boundaries of the Israeli state by creating distinct categories of person out of the populations that live and work in the region. These issues are addressed by examining a dispute concerning the jurisdiction of Israeli law over Palestinian workers in Israeli settlements in the West Bank. The article ends by arguing that in the context of multiple movements of people, capital, and military force, attention must be paid to the often contradictory ways in which jurisdictional regimes seek to produce particular types of citizens and subjects.