Deciding on tax evasion - front line discretion and constraints
Bibliographic Data
| ID | 2246987 |
|---|---|
| Authors | Karen Boll (0000-0001-9497-4372, Copenhagen Business School, corresponding author) |
| Editors | Karen Boll and Professor Roderick A W Rhodes |
| Year | 2015 |
| Volume | 4 |
| Issue | 2 |
| Pages | 193-207 |
| Publication date | 2015-07-13 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Organizational Ethnography (JOURNAL) |
| Journal identifiers | ISSN: 2046-6749 • E-ISSN: 2046-6757 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/joe-07-2014-0018 |
| OpenAlex | W1577971255 |
| Language | EN |
| Citations received | 4 |
| References cited | 19 |
Purpose- The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors' decisions about tax evasion.Design/methodology/approach- The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration.Findings- The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices.Research limitations/implications- The tax inspectors that the author followed were carefully chosen and acted in accordance with procedures. The ethnography should be understood in relation to this set-up.Originality/value- The originality of the paper is that it shows that ethnography can open the territory of everyday reasoning in public administration. Also, it shows the discretionary room that any front line tax inspector navigates in. This is significant as revenue collection often is described as formal and dominated by a legal steering in which rules are univocal
Audit · Bureaucracy · Discretion · Economics · Evasion (ethics · Government (linguistics · Law and economics · Originality · Political science · Public economics · Qualitative research · Revenue · Social science · Sociology · Tax Evasion · Tax reform · Law · Public Policy and Administration Research · Taxation and Compliance Studies · Accounting
Interactive GovernanceAdvancing the Paradigm
Abuse of Casuistry
Street-Level Bureaucracy
The Casuistical Turn in Planning Ethics
"The Science of "Muddling Through
Bureaucratic Morality in the United States
Managing Value Conflict in Public Policy
Value Conflict and Policy Change
Casuistry as bioethical method
From the ethnographic turn to new forms of organizational ethnography
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,4 |
| Citation span | 2016 - 2020 (5) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 4 |