有问题的税收法规的制定:布尔迪厄斯视角

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.2023.102663
Rodrigo Ormeño-Pérez , Lynne Oats
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引用次数: 0

摘要

对于监管者和被监管者来说,实施棘手或有问题的监管都是一项挑战。问题法规存在的原因不在于法规本身,而在于制定法规的决策过程。本文研究了 1997 年智利制定转让定价规则这一有问题的税收规则的过程。本文以文件和对相关精英规则制定者及其他信息提供者的半结构式访谈为实证依据,以布尔迪厄斯概念为理论启发,阐述了不同活动领域的强势规则制定者在确定规则最终内容时是如何相互对抗的。一方面,官僚、专业和学术领域的规则制定者如何起草法律草案,取决于他们的相关技术资本、行政能力以及对该规则能否通过议会程序落入政治对手手中的政治担忧。另一方面,本文表明,一旦该规则进入政治领域,政治对手对国家角色的看法、沉默的动员以及其他明确的技巧都被用来削减国家权力。最终,这些权力斗争导致税收法规问题重重。本文大致说明了有权势的代理人在支持或限制建立更公平的税收制度以及民主和政治的实际运作方面所起的作用。
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The making of problematic tax regulation: A Bourdieusian perspective

The implementation of thorny or problematic regulation is challenging for both regulators and regulatees. The reasons for the existence of problematic regulation are not to be found in the regulation itself, but rather in the policy-making process that creates it. This paper examines the process by which a problematic tax rule, the transfer pricing rule, was created in Chile in 1997. Based empirically on documents and semi-structured interviews with relevant elite rule-makers and other informants, and theoretically inspired by Bourdieusian concepts, this paper illustrates how powerful rule-makers in various spheres of activity confront each other in the definition of the final content of the rule. On the one hand, how bureaucratic, professional and scholarly rule-makers drafted the bill of law depended on their relevant technical capital, administrative capacity, and political concern that the rule would make it through the parliamentary process in the hands of political adversaries. On the other hand, this paper shows that once the rule entered the political sphere, political adversaries’ views about the role of the State, the mobilisation of silence and other explicit techniques were used to curtail the State’s power. Eventually, these power struggles gave rise to a problematic tax regulation. This paper broadly illustrates the role of powerful agents in favouring or constraining the creation of fairer tax systems and the factual operation of democracy and politics.

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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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