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

Academy of Geography, Sociology and International Studies

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

UN SDGs

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

SDG 16 Peace, Justice and Strong Institutions

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

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.",

keywords = "Decentralization, Ghana, Local governance, Rate evasion, Rate payment behavior, Theory of planned behavior",

author = "Arkorful, \{Vincent Ekow\} and Lugu, \{Benjamin Kweku\}",

note = "Publisher Copyright: {\textcopyright} 2022, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature.",

year = "2023",

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

language = "English",

volume = "23",

pages = "1035–1054",

journal = "Public Organization Review",

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T1 - Understanding Rate Evasion Behavior in Local Governance: Application of an Extended Version of the Theory of Planned Behaviour

AU - Arkorful, Vincent Ekow

AU - Lugu, Benjamin Kweku

PY - 2023/9

Y1 - 2023/9

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

M3 - Journal article

SN - 1566-7170

VL - 23

SP - 1035

EP - 1054

JO - Public Organization Review

JF - Public Organization Review

IS - 3

ER -

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

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