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

Department of Government and International Studies

Research output: Contribution to journal › Article › peer-review

2 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
Journal	Public Organization Review
DOIs	https://doi.org/10.1007/s11115-021-00561-1
Publication status	E-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

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10.1007/s11115-021-00561-1

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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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AU - Arkorful, Vincent Ekow

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.

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KW - Local governance

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KW - Rate payment behavior

KW - Theory of planned behavior

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JO - Public Organization Review

JF - Public Organization Review

ER -

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

Abstract

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