Shaping Taxpayers. Lotta Björklund Larsen
Shaping Taxpayers
Год выпуска: 0
Автор произведения: Lotta Björklund Larsen
Серия: EASA Series
Жанр: Культурология
Издательство: Ingram
isbn: 9781785334115
Краткое описание:
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.