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Complying in the ‘Right’ Way: Competing Fiscal Rationales in Highland Bolivia and the Problem of ‘Compliance’ in Tax Studies

Sheild Johansson, Miranda; (2023) Complying in the ‘Right’ Way: Competing Fiscal Rationales in Highland Bolivia and the Problem of ‘Compliance’ in Tax Studies. In: Rollason, Will and Hirsch, Eric, (eds.) Compliance: Cultures and Networks of Accommodation. (pp. 151-169). Berghahn Press: Oxford, UK.

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Abstract

Exploring compliance from an anthropological perspective, this book offers a varied and international selection of chapters covering taxation, corporate governance, medicine, development, carbon offsetting, irregular migration and the building trade. Compliance emerges as more than the opposite of resistance: instead, it appears as a valuable heuristic approach for understanding collective life, as a means by which actors strive to accommodate themselves to others. This perspective transcends conventional distinctions between power and resistance, and offers to open up new avenues of anthropological enquiry.

Type: Book chapter
Title: Complying in the ‘Right’ Way: Competing Fiscal Rationales in Highland Bolivia and the Problem of ‘Compliance’ in Tax Studies
ISBN-13: 978-1-80539-225-5
DOI: 10.3167/9781805392255
Publisher version: https://doi.org/10.3167/9781805392255
Language: English
Additional information: This version is the author accepted manuscript. For information on re-use, please refer to the publisher's terms and conditions.
Keywords: Anthropology (General), Political and Economic Anthropology, Sociology
UCL classification: UCL
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Anthropology
URI: https://discovery.ucl.ac.uk/id/eprint/10185404
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