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Browsing School of Law by Subject "Corruption"
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Item Does corruption cause tax evasion? Evidence from an emerging economy(Journal of Money Laundering Control, 2019-01) Ali-Nakyea, A.; Amoah, J.The purpose of this exploratory research is to examine the corruption-tax evasion nexus and to establish the strength of relationships among corrupting activities. The research applied structural equation modelling (SEM) on selected data from the World Economic Forum Executive (WEF) Opinion Survey on corruption activities and data on tax evasion triggering factors from the World Development Indicators (WDI) and the Bank of Ghana (BOG) to test two hypotheses. The test of the first hypothesis suggests that corrupting activities significantly cause tax-evading activities in Ghana, hence there is at least one corrupting activity triggering tax evasion. Testing the second hypothesis revealed that corruption in Ghana exhibits all of the five dimensions of corruption examined. Hence, there is correlation among the corrupting activities. The research is limited by the availability of data, hence only data on selected variables for the period were examined. The results are indicative that most emerging economies tend to have more than one type of dominating corruption dimension, which are tax-evading triggers. The study extends literature by examining the various dimensions of corruption, analysing the strength of their relationships and how they impact tax evasion in an emerging economy. By identifying and employing specific corrupting activities, there is a better understanding and appreciation of the corruption-tax evasion nexus in the revenue generation process. The study recommends that a comprehensive and effective tax evasion reduction strategy/policy should deal with tax-evasion triggered corruption from the triad perspectives of taxpayer, tax officials and government officials. This may aid emerging economies in the drafting of tax evasion and corruption reduction policies/programmes to ensure the achievement of Sustainable Development Goals (SDGs).Item Does corruption cause tax evasion? Evidence from an emerging economy(Journal of Money Laundering Control, 2019-04-04) Ali-Nakyea, A.; Amoh, J.K.Purpose – The purpose of this study is to examine the corruption-tax evasion nexus and to establish the strength of relationships among corrupting activities. Design/methodology/approach – The research applied structural equation modelling on selected data from the World Economic Forum Executive Opinion Survey on corruption activities and data on tax evasion triggering factors from the World Development Indicators and the Bank of Ghana to test two hypotheses. Findings – The test of the first hypothesis suggests that corrupting activities significantly cause taxevading activities in Ghana; hence, there is at least one corrupting activity triggering tax evasion. Testing the second hypothesis revealed that corruption in Ghana exhibits all of the five dimensions of corruption that were examined. Hence, there is correlation among the corrupting activities. Research limitations/implications – The research is limited by the availability of data; hence, only data for selected variables for the period were examined. Practical implications – The results are indicative that most emerging economies tend to have more than one type of dominating corruption dimension, which are tax-evading triggers. Originality/value – The study extends the literature by examining the various dimensions of corruption, analysing the strength of their relationships and how they impact tax evasion in an emerging economy. By identifying and employing specific corrupting activities, there is a better understanding and appreciation of the corruption-tax evasion nexus in the revenue generation process. This may aid emerging economies in the drafting of tax evasion and corruption reduction policies/programmes to ensure the achievement of sustainable development goals.Item Special prosecutor: Panacea or facade to institutionalized corruption in Ghana?(Cogent Social Sciences, 2022) Amankwah, M.O.; Arthur, R.; Anku-Tsede, O.: Motivated by the systematic nature of corruption and effect on the nation’s potential, this study sought to assess how the establishment of the Office of the Special Prosecutor (OSP) aids in its fight. Further, it comparatively analyses this agency vis-à-vis other agencies with a similar mandate to determine whether the role of the special prosecutor makes any impact in fighting this cancer. Data was collected through interviews from professionals in the law fraternity and analysed using content analysis. Findings are that the OSP is indeed an independent prosecutor who could be regarded as free from the influence of the executive with no conflict of interest in carrying out its mandate. Further, the study found that there was dissatisfaction with the performance of the OSP due to its inability to prosecute enough high-profile cases. However, due to the commitment and track record of the OSP, many expressed confidence in his person to help wrestle corruption. Many, however, were of the view that there were overlapping and con flicting functions between the OSP and other state anti-corruption agencies. Unfortunately, the office is saddled with many challenges inhibiting the performance of its mandate, thereby questioning whether it is a panacea or facade to institutionalized corruption in Ghana