Abstract:
This study examines the views of students on the ethics of tax evasion, their intentions to evade
tax, and investigates the factors that predict such intentions. Relying on the extended version of
the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms,
perceived behavioural control, and moral obligation may be good predictors of the intention to
evade tax. Data were gathered from 662 students of University of Ghana Business School using
questionnaires. The hypotheses were tested using the structural equation modelling technique.
Results indicate that the intention to evade tax among the students is low and most respondents
generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude,
subjective norms and moral obligations have important implications on the intention to evade
tax. The evidence we provide should be useful to governments and tax agencies interested in
promoting responsible tax compliance behaviour among individual taxpayers.
