A fair share of tax : a fiscal anthropology of contemporary Sweden
著者
書誌事項
A fair share of tax : a fiscal anthropology of contemporary Sweden
（Palgrave pivot）
Palgrave Macmillan, c2018
- : [hardcover]
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This book is open access under a CC BY 4.0 license.
This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Bjoerklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen's explicit economic relation to the state and implicit economic relation to all other compatriots. Bjoerklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically.
The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books - essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies - the Swedish Tax Agency - making it an interesting case studying tax compliance.
目次
Preface
1 Exchanges create relations
Defining taxation
Reciprocity
Why Sweden?
Understanding the relation between society and tax
Fieldwork: Ethnography of Swedes' views on taxation
Research on why we pay tax
Anthropology of economic exchanges and reciprocity
Reciprocity proliferating
To see tax as a gift - or?
Conclusion
Literature
2 Taxpayers' relation to their state
Taxes in terms of reciprocity cannot be measured
The Agency's view on why taxpayers comply
Fairness in tax collection
Who is the taxpayer?
A contemporary view of taxpayers at the Agency
Getting value for 'tax' money
Unfairly treated by society
Balancing a fair deal with the state
Conclusion
Literature
3. Taxpayer to taxpayer relation
The Agency's view
Barter
Taxpayer views on barter
Business and private life
An example: Horse trotting
Business and private life continued
Informalizing the formal
Formalizing the informal: Share economy
Conclusion
Literature
4. Tensions between paying and receiving
Being Magister
Progressive marginal tax
Pillars of society
Balance artists
Contributive and distributive balancing
Not paying for those who do not pay
A fair society
Conclusion
Literature
5. Making tax compliant
Taxation is a total social phenomenon
Balance outstanding
Fair share - all need to contribute
Literature
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