‘Common sense‘ at the Swedish Tax Agency.: Transactional boundaries separating taxable and tax-free income.
2015 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 31, 1-23 p.Article in journal (Refereed) Published
How does a tax collecting agency distinguish between taxable and tax-free income when the law says that all that all exchanges having value, regardless of compensationmode, are seen to constitute income? ‘‘By using our common sense’’ proposed one of the Swedish Tax Agency’s legal experts. Common sense is here used as a frame for the boundary work that the Agency engage in-based on legislation, courtroom decisions, and praxis-while it pays attention to what Swedish taxpayers see as legitimate to tax. Six transactional boundaries are proposed that in different constellations distinguish the taxable trade from a helping hand. The analysis is based on an ethnography of publicly available documentation, rules, and regulations regarding income tax at the Agency’s website. An ethnographic approach to these documents that are available to all taxpayers represents an apprehension of, and empathy for, the analytical concerns of both Agency and taxpayers. These documents represent the Agency as a collective of voices with a diligent aim to convey the same message for all taxpayers.
Place, publisher, year, edition, pages
Elsevier, 2015. Vol. 31, 1-23 p.
Income taxation, Boundary work, Sweden, Interpretation of law, Common sense
IdentifiersURN: urn:nbn:se:liu:diva-119624DOI: 10.1016/j.cpa.2015.04.003ISI: 000360874400006OAI: oai:DiVA.org:liu-119624DiVA: diva2:825117
ProjectsThe Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization of Society (RJ S10-1308:1)
FunderRiksbankens Jubileumsfond, S10-1308:1
Funding: Riksbankens Jubileumsfond through the program "Organizing Markets"; Riksbankens Jubileumsfond in the project "Swedish Tax Dynamics. Values and Practices at The Swedish Tax Agency and The Economization Of Society"2015-06-232015-06-232015-10-07Bibliographically approved