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Moulding Knowledge into a Legal Complex: Para-ethnography at the Swedish Tax Agency
Linköping University, The Tema Institute, Technology and Social Change. Linköping University, Faculty of Arts and Sciences. (ValueS)
2013 (English)In: Journal of Business Anthropology, ISSN 2245-4217, Vol. 2, no 2, 209-231 p.Article in journal (Refereed) Published
Abstract [en]

The foundation of a functioning welfare state is a tax system that is widely accepted and considered to be fair and legitimate. How and by what means a tax collecting agency interprets the laws are thus seen to have an impact on taxpayers’ willingness to pay. This article addresses the various practices, knowledge and forms of data that the Swedish Tax Agency applies in a risk assessment project, against a background of the Agency’s on-going endeavour for legitimacy. This article shows how its methods not only entail taking account of massive amounts of Tax Agency regulations, research, and statistical results to follow, but also reveals how stories, hunches and examples from media and everyday life coalesce to affect those methods. So, too, with the ethnographer’s role: how is she to deal with knowledge production within a governmental organization whose employees read, and also learn from, what she writes.

Place, publisher, year, edition, pages
Köpenhamn, 2013. Vol. 2, no 2, 209-231 p.
Keyword [en]
Taxes, fiscal anthropology, legitimacy, methodolo gy, bureaucracy, Sweden
National Category
Social Anthropology
URN: urn:nbn:se:liu:diva-104196OAI: diva2:695316
Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization of Society
Riksbankens Jubileumsfond
Available from: 2014-02-10 Created: 2014-02-10 Last updated: 2014-02-17Bibliographically approved

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Björklund Larsen, Lotta
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