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.     

Technological Protections in Copyright Law: Is More Legal Protection Needed?

Providing legal protection against the 'hacking' of technological locks used to protect copyrighted works recently has been the subject of an international treaty (the World Intellectual Property Organization Copyright Treaty), a European Community Directive (the Information Society Directive) and major copyright legislation in the USA (the Digital Millennium Copyright Act). By making hacking illegal, these legal protections fortify the technological protections employed by copyright owners to reduce infringement of their works. While copyright owners may use technological protections to compensate for the increased infringement potential in a digital world, technological protections can also be used to obtain far greater protection than the law would otherwise grant the copyright owner. In this article, Professor Loren argues that attention needs to be shifted from providing legal protection for technological protections, to providing legal protections against the overzealous use of these technological protections by content providers. She argues that laws should be enacted, and perhaps even treaties should be signed, that would prohibit the use of technological protections to impermissibly invade certain use rights recognized by a country's copyright laws.     

Women and AIDS in Africa: The experience of the society for women and AIDS in Africa

Women and girls constitute a growing proportion of those who are HIV positive or living with AIDS, especially in Africa. Various social, economic and cultural realities make women and girls particularly vulnerable to HIV/AIDS infection. The Society for Women and AIDS in Africa (SWAA) is a pan‐Africanist organisation which works in AIDS prevention through various educational programmes targeted at women. The SWAA uses local networks to get its message across, and realises the importance of involving men in the fight against AIDS in Africa.     

Post‐Legislative Scrutiny of Acts of Parliament

This Paper was presented at the XVII World Congress of the International Association of Youth and Family Law Judges and Magistrates, Belfast, Northern Ireland, 22 August to 1 September 2006.     

A Study of the Background Levels of Male DNA on Underpants Worn by Females

This study is the first to examine the background level of male DNA on underpants worn by females in the absence of sexual contact. Here, we examined 103 samples from the inside front of underpants from 85 female volunteers. Samples were examined for the presence of male DNA using NGM SElect and PowerPlex Y23 kits. Only five samples gave a “complete” Y-STR profile, even though 83.5% of our volunteers cohabited with a male. In all cases where a partner reference sample was available, the Y-STR profile matched the cohabiting partner. We have demonstrated that a Y-STR profile is not expected on the inside front of underpants worn by females after social contact alone. The results of this study are informative for evaluating the significance of a Y-STR profile on underpants in cases of alleged sexual assault.     

Who Cares? Welfare and Consent to Child Emigration from England to Canada, 1870–1918

Liverpool Law Review - From the 1870’s, children in the care of charities or state provided institutions, including workhouses and industrial schools, were subject to the practice of...