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 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% (Delta R-2 = 26%, p < .001). The study concludes by entreating public revenue management organizations and subnational states to countervail evasion behavior by emphasising transparency and good fiscal governance.