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.     

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.     

What difference does difference make? Reflections on neo- conservatism as a liberal cosmopolitan project

This article examines cosmopolitanism with specific reference to the 'realist turn' in United States foreign policy since 2001. In examining the evasions of cosmopolitanism, the article suggests that neo-conservatism in the US is not necessarily completely incompatible with some interpretations of liberal internationalism and cosmopolitanism, which in turn are linked to the idea of a benevolent US hegemony. Indeed, the Bush-Blair alliance should be seen in this light. Even on its own terms however, this is a project that is bound to fail, as it ignores the inequalities and hierarchies of the international order, which have intensified in the neo-liberal era, and the historical and sociological reasons for 'state failure'. If cosmopolitanism is to have a future, then it must evade the quick fix solutions proposed by advocates of 'liberal military intervention'. If it fails to do so, then it will remain complicit with an 'imperialist', US-led neo-liberal international order.     

Fresh Thinking on U.S. Engagement with Africa: Probing the Limits of Engagement

The Biden administration faces the opportunity to reset U.S. policy towards Africa and possesses a variety of tools to use in doing so, including traditional diplomacy, economic statecraft, development assistance, and military engagement. With the increased militarization of U.S. foreign policy over the past few decades, there is an unfortunate tendency to default to military engagement when confronted with even remote threats to U.S. national security interests, and Africa is no exception. With vital security interests in Africa, it can be argued that military engagement should be limited in its application and targeted to those situations that do not lend themselves to solution through traditional diplomacy or development assistance.