Shaping taxpayers : values in action at the Swedish tax agency

著者

• Larsen, Lotta Björklund

書誌事項

Shaping taxpayers : values in action at the Swedish tax agency

Lotta Björklund Larsen

Berghahn, 2017

• : hardback

注記

Includes bibliographical references (p. [183]-192) and index

内容説明・目次

内容説明

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.

目次

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB2575580X
• ISBN:
  • 9781785334108
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xiii, 203 p.
• 大きさ: 24 cm
• 件名:
  • LCSH : Sweden. Riksskatteverket
  • LCSH : Tax collection -- Social aspects -- Sweden
  • LCSH : Taxation -- Social aspects -- Sweden