Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation |
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| Authors: | Simon D Norton |
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| Institution: | 1. Bank Indonesia, Jakarta, Indonesia;2. Accounting Group, Aston Business School, Aston University, United Kingdom;3. Accounting and Finance, University of Bristol, United Kingdom;1. Departments of Virology, Transplantation and Liver Surgery Clinic, Helsinki University Hospital and University of Helsinki, Helsinki, Finland;2. Departments of Surgery, Transplantation and Liver Surgery Clinic, Helsinki University Hospital and University of Helsinki, Helsinki, Finland;1. NIPE, University of Minho, Portugal;2. Portsmouth Business School, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, Hampshire PO1 3DE, UK;1. University of Birmingham, Birmingham Business School, Egbaston, Birmingham B15 2TT, United Kingdom;2. Université Paris Dauphine, Université PSL, CNRS, DRM, 75016 Paris, France;3. Univ. Bordeaux, IRGO - EA 4190, 35, Avenue Abadie, F-33000 Bordeaux, France |
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| Abstract: | This paper draws upon Hegelian dialectic theory to understand the nature of the interrelationship between state, taxpayer, and the accounting profession. The paper proposes that this has been reconstructed from one founded upon neo-Kantian liberalism towards one in which components of political and civil society are co-opted by the state to minimize tax avoidance. Empirical evidence in the form of general anti-avoidance rules, court decisions, and judicial statements is provided to illuminate a process of fundamental redefinition of the roles of the judiciary and the accounting profession vis a vis the state. One of the principal functions of critical accounting theory is to question the political legitimacy of regimes of accounting; the implications of this redefinition are hypothesized in terms of this function, critiquing the changing relationship between the state and the taxpayer in the context of tax policy. The paper theorizes the consequences of this process for the accounting profession. |
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