Legalism and creativity: tax non-compliance in the eyes of the economic elite

This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers’ subjectivities. Drawing from the case of Chile and using a qualitative approach based on 32 interviews conducted with members of the economic elite, it is argued that forms of non-compliance -such as evasion and avoidance- are grounded in different ‘repertoires of evaluation’ while denoting a plurality of distinctions and criteria of evaluation which relate to the legal culture in which the tax system operates. Findings show that legalism -a literal conception of the rules- does not always favor tax compliance and that it may even go against the purpose of tax collection when a creative use of the law prevails. Furthermore, legalism and creativity allow for the main justifications for challenging tax payment as well as the perceptions and beliefs that underlie the everyday relationship between taxpayers and the state to be understood.     

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.     

The role of private corporations in regional planning and development: Opportunities and challenges for the governance of housing and land use

There is a broad consensus that the corporate sector has an active role in facilitating community development through corporate-community investment. However, there remains uncertainty as to how much the sector should invest without taking on responsibilities and influencing decisions which are traditionally within the realm of the state. This paper explores the contemporary role of mining companies in regional governance through a case study of housing and residential land use planning and supply within the Bowen Basin coal mining and coal seam gas extraction region in Queensland, Australia. Mining companies were found to have a broad role in planning and development with far-reaching implications for land use and the wider regional community. These arrangements have emerged in response to corporate sensibilities, some recent policy requirements and most importantly, in pragmatic response to the institutional void apparent in many regional communities. In the absence of an effective regional framework with a clear and defined role for governments and corporations, powerful corporate interests risk effectively ‘capturing’ the regional development agenda within a framework that works on short-term paternalism rather than long-term regional partnerships. This also has implications for the efficiency of governance. Stronger institutional arrangements need to be developed to strengthen the capacity of the state to oversee these relationships. Regional governance and planning theory also needs to address this deficit.     

The evaluation of workers by customers as a method of control and monitoring in firms: Digital reputation and the European Union's General Data Protection Regulation

As a method of surveillance and monitoring, the evaluation of workers by customers and employers and the disclosure of the results pose a series of challenges for the current legal framework of the European Union (EU). Employees subject to such evaluations are exposed to a far more intense and wider degree of monitoring of their work than traditional workers. The phenomenon arises from the adoption of a customer perspective, seeking to make work observable at all times, without any cost to firms. In this light, the author analyses the EU's General Data Protection Regulation, which establishes very specific restrictions when requesting and disclosing information about workers.