Shaping Taxpayers

Values in Action at the Swedish Tax Agency
1. Auflage 2017
ISBN: 978-1-78533-410-8
Verlag: Berghahn Books

Buch, Englisch, 218 Seiten, Format (B × H): 157 mm x 235 mm, Gewicht: 473 g

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.

Autoren/Hrsg.

Larsen, Lotta Björklund

Fachgebiete

• Sozialwissenschaften Soziologie | Soziale Arbeit Spezielle Soziologie Wirtschaftssoziologie, Arbeitssoziologie, Organisationssoziologie
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Sozialwissenschaften Ethnologie | Volkskunde Ethnologie Kultur- und Sozialethnologie: Materielle Kultur, Wirtschaftsethnologie

Inhaltsverzeichnis

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

Über Autor(innen)

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