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Understanding Rate Evasion Behavior in Local Governance: Application of an Extended Version of the Theory of Planned Behaviour

Author

Listed:
  • Vincent Ekow Arkorful

    (Hong Baptist University)

  • Benjamin Kweku Lugu

    (University of Alabama)

Abstract

The development potentials of decentralised local governance notwithstanding, subnational structures remain fiscally challenged. Given revenue indispensability, local citizens’ apathy, and fiscal obligation nonfulfillment, this study probes rate evasion behavior in Ghana using the theory of planned behavior. Data was drawn from 507 respondents using questionnaires. Hypothesis test using the structural equation modeling technique confirmed TPB’s predictive potency—as evidenced in increased variance from 20 to 46% (∆ R2 = 26%, p

Suggested Citation

  • Vincent Ekow Arkorful & Benjamin Kweku Lugu, 2023. "Understanding Rate Evasion Behavior in Local Governance: Application of an Extended Version of the Theory of Planned Behaviour," Public Organization Review, Springer, vol. 23(3), pages 1035-1054, September.
    • Handle: RePEc:kap:porgrv:v:23:y:2023:i:3:d:10.1007_s11115-021-00561-1
    DOI: 10.1007/s11115-021-00561-1
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    References listed on IDEAS

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    1. Tatenda Dalu & Vincent Gamuchirayi Maposa & Stanford Pabwaungana & Tapiwa Dalu, 2012. "The impact of tax evasion and avoidance on the economy: a case of Harare, Zimbabwe," African Journal of Economic and Sustainable Development, Inderscience Enterprises Ltd, vol. 1(3), pages 284-296.
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    3. Ebenezer Nana Yeboah & Marfo Andrew, 2020. "Challenges Faced by Metropolitan, Municipal and District Assembles (MMDA’S) in Internal Revenue Mobilization in Ghana," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 10(1), pages 68-80.
    4. Gordon Crawford, 2008. "Decentralization and the Limits to Poverty Reduction: Findings from Ghana," Oxford Development Studies, Taylor & Francis Journals, vol. 36(2), pages 235-258.
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    6. Jianxun, Chu & Arkorful, Vincent Ekow & Shuliang, Zhao, 2021. "Electronic health records adoption: Do institutional pressures and organizational culture matter?," Technology in Society, Elsevier, vol. 65(C).
    7. repec:zbw:bofitp:1999_002 is not listed on IDEAS
    8. Ebenezer Nana Yeboah & Marfo Andrew, 2020. "Challenges Faced by Metropolitan, Municipal and District Assembles (MMDA?S) in Internal Revenue Mobilization in Ghana," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 10(1), pages 68-80, January.
    9. repec:ucp:bkecon:9780226316529 is not listed on IDEAS
    10. Vincent Ekow Arkorful & Benjamin Kweku Lugu & Anastasia Hammond & Ibrahim Basiru & Frederick Appiah Afriyie & Bobita Mohajan, 2021. "Examining Quality, Value, Satisfaction and Trust Dimensions: An Empirical Lens to Understand Health Insurance Systems Actual Usage," Public Organization Review, Springer, vol. 21(3), pages 471-489, September.
    11. Vincent Ekow Arkorful & Zhao Shuliang & Sayibu Muhideen & Ibrahim Basiru & Anastasia Hammond, 2020. "An Empirical Investigation of Health Practitioners Technology Adoption: The Mediating Role of Electronic Health," International Journal of Public Administration, Taylor & Francis Journals, vol. 43(12), pages 1013-1028, September.
    12. Philmore Alleyne & Mohammad Hudaib & Roszaini Haniffa, 2018. "The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants," Journal of Business Ethics, Springer, vol. 147(3), pages 509-527, February.
    13. Arkorful, Vincent Ekow, 2022. "Unravelling electricity theft whistleblowing antecedents using the theory of planned behavior and norm activation model," Energy Policy, Elsevier, vol. 160(C).
    14. Philmore Alleyne & Terry Harris, 2017. "Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 2-21, April.
    15. Georgi Smatrakalev, 2012. "Is Tax Evasion Our National Sport? The Bulgarian Case," Springer Books, in: Robert W. McGee (ed.), The Ethics of Tax Evasion, chapter 0, pages 371-385, Springer.
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