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

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...

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Bibliographic Details
Published in:Public organization review 2023-09, Vol.23 (3), p.1035-1054
Main Authors: Arkorful, Vincent Ekow, Lugu, Benjamin Kweku
Format: Article
Language:English
Subjects:
Apathy
Decentralization
Developing countries
Economic Policy
Education
LDCs
Literature reviews
Local government
Management
Political Science
Political Science and International Relations
Political Science and International Studies
Politics
Public Administration
Public Finance
Revenue management
Theory of planned behavior
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Summary: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% (∆ R 2 = 26%, p  
ISSN:1566-7170
1573-7098
DOI:10.1007/s11115-021-00561-1