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

Vincent Ekow Arkorful; Benjamin Kweku Lugu

doi:10.1007/s11115-021-00561-1

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

Vincent Ekow Arkorful^*, Benjamin Kweku Lugu

^*Corresponding author for this work

Research output: Contribution to journal › Journal article › peer-review

3 Citations (Scopus)

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 < .001). The study concludes by entreating public revenue management organizations and subnational states to countervail evasion behavior by emphasising transparency and good fiscal governance.

Original language	English
Pages (from-to)	1035–1054
Number of pages	20
Journal	Public Organization Review
Volume	23
Issue number	3
Early online date	5 Jan 2022
DOIs	https://doi.org/10.1007/s11115-021-00561-1
Publication status	Published - Sept 2023

Scopus Subject Areas

Business, Management and Accounting (miscellaneous)
Law

User-Defined Keywords

Decentralization
Ghana
Local governance
Rate evasion
Rate payment behavior
Theory of planned behavior

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1007/s11115-021-00561-1

Cite this

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

abstract = "The development potentials of decentralised local governance notwithstanding, subnational structures remain fiscally challenged. Given revenue indispensability, local citizens{\textquoteright} 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{\textquoteright}s predictive potency—as evidenced in increased variance from 20 to 46% (∆ R2 = 26%, p < .001). The study concludes by entreating public revenue management organizations and subnational states to countervail evasion behavior by emphasising transparency and good fiscal governance.",

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doi = "10.1007/s11115-021-00561-1",

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AU - Lugu, Benjamin Kweku

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N2 - 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 < .001). The study concludes by entreating public revenue management organizations and subnational states to countervail evasion behavior by emphasising transparency and good fiscal governance.

AB - 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 < .001). The study concludes by entreating public revenue management organizations and subnational states to countervail evasion behavior by emphasising transparency and good fiscal governance.

KW - Decentralization

KW - Ghana

KW - Local governance

KW - Rate evasion

KW - Rate payment behavior

KW - Theory of planned behavior

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DO - 10.1007/s11115-021-00561-1

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JO - Public Organization Review

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ER -

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

Abstract

Scopus Subject Areas

User-Defined Keywords

UN SDGs

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