Shaping Taxpayers

Values in Action at the Swedish Tax Agency

Lotta Björklund Larsen (Autor)

Buch | Hardcover

218 Seiten

2017
Berghahn Books (Verlag)
978-1-78533-410-8 (ISBN)

Artikel merken

Ethnography up-close of a successful revenue authority.

Fiscal anthropology in a modern / developed country.

Application of tax law in practice.

Knowledge making in a modern bureaucracy.

How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.

Lotta Björklund Larsen currently holds the position of Associate Professor at the Department of Thematic Studies – Technology and Social Change, Linköping University, Sweden.

Introduction

Chapter 1. From Control to Compassion: A History of the Swedish Tax Agency

Chapter 2. Talking with People: What Can We Learn from an Attitudinal Survey?

Chapter 3. X Per Cent: The Birth of a Number at the Random Audit Control

Chapter 4. To Publish or Not? Communicating and Legitimizing Concerns Regarding the Project’s Result

Chapter 5. Values in Action

Notes

Reference List

Index

Erscheinungsdatum	06.04.2017
Reihe/Serie	EASA Series
Zusatzinfo	12 Illustrations
Verlagsort	Oxford
Sprache	englisch
Maße	152 x 229 mm
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Ethnologie
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Sozialwissenschaften ► Soziologie
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-78533-410-7 / 1785334107
ISBN-13	978-1-78533-410-8 / 9781785334108
Zustand	Neuware