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Keywords: Extended version of the theory of planned behaviour
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Journal Articles
Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados
Available to Purchase
Journal of Financial Reporting and Accounting (2017) 15 (1): 2–21.
Published: 10 April 2017
... with due to this unethical practice. Using an extended version of the theory of planned behaviour (TPB) (Ajzen, 1991), the study explores behavioural intentions to engage in tax evasion. Second, the Barbados case provides insights into the phenomenon of tax evasion in a democratic, politically stable...
