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

Vincent Ekow Arkorful, Benjamin Kweku Lugu

Research output: Contribution to journalArticlepeer-review

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 languageEnglish
JournalPublic Organization Review
DOIs
Publication statusE-pub ahead of print - 5 Jan 2022

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

Fingerprint

Dive into the research topics of 'Understanding Rate Evasion Behavior in Local Governance: Application of an Extended Version of the Theory of Planned Behaviour'. Together they form a unique fingerprint.

Cite this