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商品詳細
Shaping Taxpayers : Values in Action at the Swedish Tax Agency. 納税者の形成-スウェーデン国税庁の事例
・ISBN 978-1-78533-410-8 hard US$ 135.00
¥31,630.- (税込) ※(※)価格はご注文時の参考価格となります。
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| 著者・編者 | Larsen, Lotta Björklund, |
|---|---|
| 出版社 | (Berghahn, US) |
| 出版年月 | 2017 |
| ページ数 | 246 pp. |
| 言語 | ENG |
| ニュース番号 | <639-549 639-L1809> |
解説
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.