2018
DOI: 10.1016/j.cpa.2018.01.004
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Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica

Abstract: Highlights  Tax practice rather than being used to regulate order to bring about accountability, is used to resist the established order, revealing the contested nature of taxation.  Tax practice enables agents to act in accordance with anti-hegemonic norms while paying lip service to hegemonic norms  Culture mediates taxation practice, resulting in 'selective enforcement'.  Anancy culture envelops tax administrators' social being and shapes their knowledge, their relationships and their practices  Tax ad… Show more

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Cited by 14 publications
(16 citation statements)
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“…What do you do," asked a senior tax administrator, "when defaulters sometimes don't turn up to court, when a defaulter is ill but owes more than a $1 m in taxes or when a defaulter hides from the tax authority during the regular work hours but can be found on a Sunday?" Tax administrators are empowered by the state to carry out their main task of securing tax compliance (Bird and Zolt 2014;Björklund Larsen 2013Boll 2011Boll , 2014Wynter and Oats 2018), and are expected to raise tax revenues to enable the state to carry out its obligations (Bräutigam 2008;Martin et al 2009). Defaulting taxpayers must be found and made to pay.…”
Section: Introductionmentioning
confidence: 99%
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“…What do you do," asked a senior tax administrator, "when defaulters sometimes don't turn up to court, when a defaulter is ill but owes more than a $1 m in taxes or when a defaulter hides from the tax authority during the regular work hours but can be found on a Sunday?" Tax administrators are empowered by the state to carry out their main task of securing tax compliance (Bird and Zolt 2014;Björklund Larsen 2013Boll 2011Boll , 2014Wynter and Oats 2018), and are expected to raise tax revenues to enable the state to carry out its obligations (Bräutigam 2008;Martin et al 2009). Defaulting taxpayers must be found and made to pay.…”
Section: Introductionmentioning
confidence: 99%
“…Defaulting taxpayers must be found and made to pay. "Tax administrators … are specifically entrusted with powers of tax enforcement through tax regulations to ensure that citizens are accountable to the state through compliance and payment of … their tax" (Wynter and Oats 2018). Nevertheless, enforcement on the ground is complex, and street-level tax administrators engage in the "art of the possible" (Tanzi and Zee 2001, p. 2), that is, using unconventional methods when necessary.…”
Section: Introductionmentioning
confidence: 99%
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“…Infrastruktur pajak tradisional berupa hukum, pemeriksaan, hukuman, penagihan utang, dan kasus pengadilan dilengkapi dengan tahapan-tahapan yang mendorong komitmen wajib pajak untuk membayar pajak dengan atau tanpa pengawasan otoritas pajak. (Thompson & Booker, 2015;Thomsen & Watrin, 2018;Wynter & Oats, 2018).…”
Section: Gambar 3 Modifikasi Fischer's Modelsunclassified
“…Van Dijke [32] stated that taxpayers tend to voluntarily comply with tax officials' decisions when the authorities enforce tax audit procedures fairly. It relates to research conducted by Wynter [33] that tax officials should selectively enforce the tax, where investigations must be performed on non-compliant taxpayers. A study [13] stated that the government could protect compliant taxpayers from free-riding through tax audits.…”
Section: Literature Review and Research Questions A Perception Omentioning
confidence: 99%