Mapping tax compliance: Assemblages,distributed action and practices: A new way of doing tax research |
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| Institution: | 1. Warwick Business School, University of Warwick, United Kingdom;2. Birmingham Business School, University of Birmingham, United Kingdom;1. European University Institute, School of Transnational Governance, Badia Fiesolana, Via dei Roccettini 9, I-50014 San Domenico di Fiesole, FI, Italy;2. Kings College London, Department of Digital Humanities, Strand, London WC2R 2LS, United Kingdom;1. University of Sydney Business School, Australia;2. UQ Business School, The University of Queensland, Australia;3. QUT Business School, Queensland University of Technology, Australia;4. International Research Fellow, Centre for Corporate Reputation, Oxford University, UK |
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| Abstract: | Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical development of social science studies of taxation. |
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| Keywords: | Accountability Public sector Social Tax compliance Actor–network theory Redevabilité Responsabilité Secteur public Social 问责 公共部门 社会的 Rendición de cuentas Sector público Social |
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