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.
Inhaltsverzeichnis
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
