Course description PhD-course Thime-geography Autumn 2017
I am a PhD Candidate on the FairTax project based in Linköping, Sweden. During 2017 I have been in the field conducting an ethnographic study of government initiatives aimed at increasing tax compliance in developing countries specifically in Kenya. Recently, governments in developing countries are adopting technological solutions for combating issues surrounding sustainable economic development especially within domestic revenue generation. What are the implications for the taxpayer in terms of fairness? I am currently trying to understand how taxation policy is translated from the macro to the micro, more specifically by studying how technology has an impact on tax compliance. By working closely with Kenyan revenue authority staff members, tax advisors and taxpayers, I conduct an ethnographic study at different sites and towns and engage in conversations with different stakeholders.
Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies - FairTax, is a cross-disciplinary four-year research project, aiming to produce recommendations on how fair and sustainable taxation and social policy reforms can increase the economic stability of EU Member States. The FairTax project is funded by the European Union’s Horizon 2020 research and innovation programme 2014-2018, grant agreement No. FairTax 649439.
At Tema T, Lotta Björklund Larsen coordinates a Nordic project on cooperative compliance initiatives. We investigate how Nordic tax authorities proactively engage taxpayers, businesses, and third parties in tax compliance processes before tax statements are delivered and legal control systems take over. The focus of the analysis is on the social, organizational, and relational aspects which shape tax administrations and taxpayer behaviors in new ways. This project has the potential to break new ground in taxation compliance research and to supplement the existing dominant positivist research tradition with a focus on practice and on what happens in the relation between tax agencies and taxpayers.
Time-Geography in a global context
Are you interested in time-geography?
Here you will find information about the network for researchers, graduate students, teachers and doctoral candidates interested in time-geography, which has been in operation for a number of years. The network coordinator is professor Kajsa Ellegård from the interdisciplinary Department of Thematic Studies at Linköping University.
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