Deciding on tax evasion – front line discretion and constraints
- 13 July 2015
- journal article
- research article
- Published by Emerald Publishing in Journal of Organizational Ethnography
- Vol. 4 (2) , 193-207
- https://doi.org/10.1108/joe-07-2014-0018
Abstract
Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted in accordance with procedures. The ethnography should be understood in relation to this set-up. Originality/value – The ori...Keywords
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