Reluctant Compliance and Collaborative Fiscal Disobedience
How Hmong Consumers Evade Value-Added Tax in Vietnam's Northern Uplands
Bibliographic Data
| ID | 2175200 |
|---|---|
| Authors | L M Chau (0000-0002-4108-3514, Vietnam National University, Hanoi, corresponding author) |
| Year | 2024 |
| Pages | 1-18 |
| Publication date | 2024-10-16 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Canberra Anthropology (JOURNAL) |
| Journal identifiers | ISSN: 0314-9099 • E-ISSN: 1740-9314 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/14442213.2024.2407962 |
| OpenAlex | W4403460707 |
| Language | EN |
| References cited | 22 |
For decades, the Vietnamese socialist state has failed to enforce taxation on local Hmong in Đồng Văn, a vast karst plateau in the country’s northern upland region. A recent rise in local tax revenue from Value-Added Tax (VAT) is optimistically perceived by state authorities as a turning point in the fiscal relationship between the state and the evasive population. This article shows that what appears to be a ‘success’ of taxation is the result of both reluctant compliance of local Hmong with a new technique of state control that ties consumer desires to the payment of tax, and their continued pursuit of ‘fiscal disobedience’ using various tactics to evade the novel taxing power of the state. Compared to their previous efforts of tax evasion, evading VAT requires fiscal disobedience of a collaborative kind, involving not only Hmong consumers but also vendors and even agents of the state
Business · Civil disobedience · Compliance (psychology) · Economics · Political science · Public economics · Value (mathematics) · Value-added tax · Employment and Welfare Studies · Law · Migration and Labor Dynamics · Psychology · Social Psychology · Taxation and Compliance Studies
Creating Citizen-Consumers
Civilizing the margins
Taxing the Informal Economy
Against the Grain
Tonkin's uplands at the turn of the 20th century
From Southwest China into Upper Indochina
Training in Citizenship”
Outlaw Capital
Cultivating Subjects
The Limits of the State
A contribution to the study of Hmong (Miao) migrations and history
Subsumption or Consumption? The Phantom of Consumer Revolution in "Globalizing" China
Fiscal Disobedience
Toward an Ethnography of the National Economy
Taxes and Fiscal Sociology
Good Taste
Livelihoods in the Vietnamese Northern Borderlands Recorded in French Colonial Military Ethnographies 1897-1904
| Citation velocity | historical |
|---|---|
| Highly cited | No |