The Politics of Resisting and Reforming Systematic Extortion by Tax Auditors-inspectors

The problem this paper addresses is network based, systematic tax extortion. Four key extortion system elements are considered which expose corruption links between political, administrative and judicial bodies. Based on action‐learning theory, a number of intervention methods for resisting and reforming systematic tax extortion are considered. The strengths and limitations of the methods are considered in the context of a number of case studies. Since the problem of tax extortion is more network based and systematic than it is isolated and individual, any successful method of intervention must target network processes rather than isolated individual behaviours. What appears particularly promising is a social movement‐based combination and sequence of methods that includes dialogue among reformers about system‐level problems, win‐win alliances with instrumental allies, and win‐lose methods against selected opponents to extortion reform.