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.     

中国加入WTO以后职务犯罪发展趋势及对策研究

中国加入世贸组织以后,随着经济贸易的进一步发展,一定时期内,职务犯罪将表现为更加复杂、严重和突出,而且会出现典型的多发部位。而治理和预防新形势下的职务犯罪,需要完善刑事法律规范和预防工作的相关立法,并以体制和制度保障加强惩治力度,以超前的意识作为指导思想,运用健全的权力监督制约机制和刑罚的预防功能等具有针对性的策略全面加以防范,突出社会效果。     

浅谈刑法中的持有行为

通常认为犯罪行为的形式是作为和不作为。但有学者提出 ,持有是犯罪行为的第三种形式 ,也有些学者认为 ,持有是犯罪的不作为形式。从形式逻辑及我国刑法理论以及持有的本质角度分析 ,持有是犯罪的作为形式     

我国司法职务犯罪防治对策探讨——以司法职权运行机制为视角

司法职务犯罪是一种具有严重社会危害性的职务性犯罪,以现代犯罪原因论观之,产生此类犯罪的原因呈现出多元多层次的特点:既受经济因素、文化传统的制约,又受司法运行机制的困扰,还受司法工作人员的素质、立法本身的缺陷、教育缺失或不到位等诸多因素的影响.从司法职权运行机制的独特视角着手,深入剖析引发司法职务犯罪在运行机制层面的成因,并就健全我国司法职权运行机制提出自己的见解,以期构建科学有效的防范对策体系.     

试论忘却犯的行为性

忘却犯是指负有防止危害结果发生义务的人因为疏忽大意的过失而未尽职责致使该结果发生从而构成的不纯正不作为犯。忘却犯是历来确定行为概念时不得不面临而又最难逾越的障碍。只有将行为定义为“体现了主体的心理事实、能对社会生活产生重大影响的身体动静”方可正确地说明“犯罪是行为”这一命题。     

论公民对行政执法的监督

公民对行政执法的监督是社会监督的重要组成部分。目前,公民监督已取得了一定的成就.但公民监督的作用远 没有得到发挥。完善公民监督,应当加大普法宣传的力度,强化对公民监督的法律保障,完善公民监督的有效途 径,实行政务活动公开化,完善听证制度。     

论刑法中的牵连关系

牵连关系是一个客观的范畴。对于牵连关系的认定 ,折衷说不是合适的选择。牵连关系的判断是具体的个别的判断。方法与目的型牵连关系的判断标准是 :一行为与另一构成行为事实间有内在的质的一致性 ,且二者有服务与被服务的关系。原因结果型牵连关系的判断标准是 :两个行为之间有事实上的引起与被引起的关系。方法行为与结果行为可以是不具有独立构成的刑法意义上的危害行为     

Facing the future: young people's awareness of the 2001 British general election advertising campaigns

This paper presents findings from a national survey of ‘potential’ first time voters at the 2001 British general election. It investigates these young people's awareness of the advertising used by the main political parties during this election. Overall what emerges is a young electorate aware of the advertising, who were interested in the election itself and nearly half of whom say they voted in it. Consequently the findings reject the notion that young people are generically unaware of and disinterested in party political messages. In addition the findings indicate that the political parties' print advertisements—to some degree—are penetrating the first layer of young people's message processing, suggesting they are a useful aid in capturing the youth vote. Copyright © 2003 Henry Stewart Publications     

论分裂国家罪的几个问题

本文立足于刑法规定 ,紧密结合司法实践 ,对分裂国家罪的构成特征、罪间界限及其罪数形态等几个基本问题进行了较为深入的研究。     

论转化犯

转化犯是指我国法律所规定的某种违法现象或者较轻的犯罪 ,在一定条件下向犯罪或者另一种较重的犯罪转化 ,并依照转化后的犯罪定罪处罚的犯罪形态。我国刑法中的转化犯 ,分两种形式 :一是刑法明文规定的转化犯 ;二是“两高”司法解释中规定的转化犯