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.     

钢结构交错桁架的应用及抗火性能研究简述

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创设海关法院：现实与可能

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An Analysis of the Joint Board or County Model as the Structural Basis for Effective Australian Local Governance

Australian policy‐makers continue to rely on municipal amalgamation as the main engine of structural reform in local government, despite strong evidence that it diminishes participation and representation without improving service efficiency. Several promising, but neglected alternative models of structural reform have been developed, including ad hoc resource sharing models, Regional Organisations of Councils, virtual local government, and agency models. In an encouraging response to the recent policy of enforced council amalgamations in NSW, the Shires Association of NSW (2004) has recently proposed a ‘Joint Board model’ of local governance and invited comment on this model. This article takes up this challenge and seeks to place the Joint Board model in conceptual context and evaluate its characteristics and simulated cost savings.     

论我国结构性失业问题的成因及政策分析

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A Test of Generalizability of the Social Development Model Across Gender and Income Groups with Longitudinal Data from the Elementary School Developmental Period

The social development model (SDM) is a theory of behavior that has proven useful in explaining the etiology of delinquency, violence, and substance use among adolescents as well as early antisocial behavior among pre-adolescents. A further test of the model is its generalizability across population groups. A section of the SDM representing prosocial influences in the etiology of problem behavior was compared for boys and girls and for children from low- and non low-income families using three waves of child, parent and teacher survey data on a sample of 851 elementary school students. Multiple group structural equation modeling was used to assess differences across groups in both measurement of model constructs and hypothesized structural paths between constructs. The results indicate overall similarity in the reliability of measurement models and validity of structural models.     

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东北亚区域分工协作的走向——日本产业结构调整意图评析

中国经济高速增长 ,使东北亚日益成为世界关注的焦点 ,作为发达国家的日本 ,其经济和产业结构调整必然会对该地区的分工协作的发展产生重要影响。 1997年东南亚金融危机过后 ,除日本以外 ,东北亚各国和地区受贸易和投资的牵引 ,经济获得了较快的恢复和发展 ,贸易与投资格局也发生了变化。东北亚各国和地区具备开展分工协作的坚实基础 ,但同时也面临着诸多困难和障碍。作为东北亚惟一的发达国家日本 ,也正在积极推进产业结构调整 ,力争在今后本地区的分工协作中掌握主导权 ,但发展的现实和趋势说明 ,日本的这一企图是徒劳的     

论社会治安防控体系的概念、属性及结构模式

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在结构性改革中优化公共服务

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