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.     

文艺的德性：审美与伦理的耦合

文艺有着深刻的伦理学内涵,优秀的文艺作品的道德意义就在于它是人性的敞亮与主体性的高扬。缺乏伦理学的视野,就无法全面把握文艺的本真特质。文艺作品不同于道德教科书,文艺所传达的不应是抽象的直白的信条,而应该是活的生活———经过作家审美创造的生活。但文艺毕竟不是超人类的存在,文艺展示自然、社会、人际、心灵,提供测试人生价值和人生态度的光谱,文艺家的主观命意、文艺作品的客观意蕴以及受众的解读与再创造,本身就是一定价值的自觉选择和自然涵纳。伦理道德在文艺作品中必须是符合审美要求的存在,明晰的个性化(典型化)与生动的感性化,是其按照美的规律进行创造的实现机制。     

同治中兴:晚清政治体制模式与政治伦理的悖离

发生在清朝末年的同治中兴,虽在形式上保全了清政府君主专制中央集权的政权组织形式,但其政治体制模式却遭到结构性破坏———中央集权权力向地方督抚下移,而中兴所倚重的中兴名臣仍然抱持儒家封建政治伦理,造成清末政治体制模式与政治伦理相互悖离,双方均失去了在政治建设中的合法性和积极意义。其矛盾运动的结果,使中国近代社会政治新陈代谢的过程曲折而漫长,甚至迂回不前,并出现晚清政局特有的征象。     

论新课程观下的数学教师素质

教师素质是直接影响课程实施的重要因素。因而对新课程观下数学教师应具备的政治素质、专业素质、创新意识、信息技术等方面进行较深入地探讨十分必要。     

职业道德建设浅谈

职业不道德现象作为一种群体行为,突出反映在垄断行业,并开始引起人们的广泛注意。加强职业道德建设,必须首先从确立职业道德的价值取向入手,而后科学地制定职业道德规范,并遵循平等与公正原则,可操作性、强制性原则,以及合法性原则。     

市场行为的法制基础与伦理导向

市场主体的自由不是绝对的,必须接受法制的约束和伦理的引导,本文从自由放任的市场经济原则谈起,分析了法制和伦理对市场行为的调整作用,并试图通过比较说明二者之间的关系。     

NGOs and Ethnic Conflict: Lessons from the Work of the Project on Ethnic Relations in the Balkans

This article examines the impact of nongovernmental organization-sponsored contact and communication on fostering peaceful solutions to ethnic conflict via case studies of the activities of the Project on Ethnic Relations (PER) in Romania, Macedonia, Montenegro, Kosovo, and Serbia. It explores five operational principles that guide PER activity: creating credible, neutral forums for dialogue; maintaining momentum; working within political realities; encouraging indigenous solutions from within existing processes; and acting with the backing of powerful states. These principles explain PER's success as a "weak mediator" of ethnic conflicts. According to this analysis, PER also exhibits organizational characteristics that contribute to success, including nonpartisanship, area expertise and extensive networks of local contacts, and an ability to secure the trust of local actors.
A significant indicator of the success of PER activities is the establishment by conflicting parties of institutionalized mechanisms for addressing their differences. Contrary to the view that electoral competition contributes to conflict, this study finds that the possibility of achieving an electoral advantage by participating cooperatively in conflict resolution activities creates incentives for local actors to recognize opportunities offered by PER activities and leads local actors to heed PER's advice. Finally, the article offers a cautionary observation. While PER's perceived influence with major international actors may contribute to its local successes, once a state actor with the power to impose a solution has committed itself to ending a conflict, its preferences outweigh any local interests in determining the outcome and renders the efforts of a "weak mediator" such as PER irrelevant.     

行政伦理失范的克服途径:行政伦理制度化

行政伦理失范 ,是行政权力的一种异化现象。克服行政伦理失范的唯一选择就是行政伦理本身的制度化 ,而行政道德立法是行政伦理制度化的核心内容 ,其重点是行政组织层面的伦理立法。     

中国调解与审判关系新论——从历史的视角

调解与审判合一,一直被认为是中国古代司法的优点。但正是因为调审合一有着明显弊端,我国古代司法向近代变迁时呈现出调解游离于审判之外的态势,这是利于依法治国及彻底解决纠纷的因素,值得我们在当代司法中借鉴。     

Beyond 'Do No Harm': The Challenge of Constructing Ethical Relationships in Refugee Research

This paper highlights some of the central ethical challengesinvolved in undertaking social science research with refugeesin conflict and crisis situations. It focuses on two main setsof challenges: first, the difficulties of constructing an ethicalconsent process and obtaining genuinely informed consent; andsecond, taking fully into account and responding to refugeeparticipants' capacities for autonomy. The authors also discussthe challenges involved in applying the central normative principlesgoverning ethics review processes—the principles of beneficence,integrity, respect for persons, autonomy and justice—tothe context of refugee research. It is argued that researchersshould seek ways to move beyond harm minimization as a standardfor ethical research and recognize an obligation to design andconduct research projects that aim to bring about reciprocalbenefits for refugee participants and/or communities. Some ofthe methodological issues raised by this analysis are discussedin the conclusion.