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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. 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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    12. 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.
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