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Co-producing Tax Compliance. Tax Agencies Mobilization of Citizens, Businesses and Third parties

 

Co-producing Tax Compliance. Tax Agencies Mobilization of Citizens, Businesses and Third parties, a project that is part of the FairTax program (funded by Horizon2020).

In this project we aim to describe, analyze and evaluate what happens with societal tax compliance in the Nordic countries when tax collection administrations engage taxpayers before tax statements are delivered and control systems take over. The research has a fiscal anthropological approach as taxation is part and parcel of social relationships. 

The project “Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization of Society”, funded by Riksbankens Jubileumsfond (20111-2014) is about to finish. Two studies have been performed that in each their way addresses values and practices at the Tax Agency. The first study focuses on taxation of service exchanges and how the border is constructed between the private and the public domains. How is taxation seen to affect the way people receive, give and buy services, both within and outside the framework of the welfare state? Currently, there is an uncertainty amongst citizens of which type of service exchanges that are subject to tax. The aim is thus to identify the values that define the taxable trade from the helping hand. In the second study I followed a risk assessment project from farm to fork, carried out by the Swedish Tax Agency. Through participant observation, ethnographic interviews and document studies, the focus is on the Tax Agency’s internal research practices, the values that govern its (re-)making of policy and how it is implemented in their daily audit work. 

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Project duration: :

Funder:    Horizon2020

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Last updated: Mon Oct 31 13:23:07 CET 2016