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

Vincent Ekow Arkorful (saintvincentino@gmail.com) and Benjamin Kweku Lugu
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Vincent Ekow Arkorful: Hong Baptist University
Benjamin Kweku Lugu: University of Alabama

Public Organization Review, 2023, vol. 23, issue 3, No 11, 1035-1054

Abstract: 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

Keywords: Local governance; Decentralization; Rate payment behavior; Rate evasion; Theory of planned behavior; Ghana (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s11115-021-00561-1

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