Imagining cooperative tax regulation: Common origins, divergent paths

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2022.102446
Dennis De Widt , Lynne Oats
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Abstract

In many countries, relational field dynamics between tax administrators and corporate taxpayers have undergone significant changes in recent years. We conceive of cooperative compliance models implemented in the Netherlands and the UK between large corporate taxpayers and the respective tax administrations as dynamic strategic action fields, nested within the wider tax field and influenced by shifts in the external environment. Drawing on a series of interviews with skilled actors we identify similarities between the two countries in terms of the initial motivation for introducing cooperative compliance. We also identify differences in the subsequent trajectories. We find that within the respective strategic action fields, an imaginary of cooperation built around mutual trust contributes to the sustainability of the field. Vulnerability to developments in proximate fields on the other hand undermines field sustainability. Together these concepts help to explain the different trajectories and demonstrate the value in exploring shared understandings in strategic actions fields as imaginaries and paying more attention to the influence of proximate fields. The findings have implications for regulatory policy design in other settings.

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想象合作性税收监管:共同的起源,不同的道路
近年来,许多国家税务管理机构与企业纳税人之间的关系领域动态发生了重大变化。我们将荷兰和英国实施的大型企业纳税人与各自税务管理部门之间的合作遵从模式视为动态战略行动领域,嵌套在更广泛的税务领域中,并受到外部环境变化的影响。通过对有经验的参与者进行一系列访谈,我们发现两国在引入合作遵从模式的最初动机方面存在相似之处。同时,我们也发现了随后发展轨迹的不同之处。我们发现,在各自的战略行动领域内,以互信为基础的合作想象有助于该领域的可持续性。另一方面,易受邻近领域发展影响的脆弱性则破坏了该领域的可持续性。这些概念有助于解释不同的发展轨迹,并证明了将战略行动领域中的共同理解视为想象力并更加关注近似领域影响的价值。这些发现对其他环境下的监管政策设计具有启示意义。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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