A Fair Share Of Tax —— A Fiscal Anthropology Of Contemporary Sweden

----- 公平的税收份额：当代瑞典财政人类学

ISBN: 9783319697710 出版年：2017 页码：166 Lotta Bjorklund Larsen Springer

This book is open access under a CC BY 4.0 license.This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots.