Boundary work and tax regulation: A Bourdieusian view
Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, t...
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ftrepec:oai:RePEc:eee:aosoci:v:37:y:2012:i:5:p:304-321 2024-04-14T08:07:40+00:00 Boundary work and tax regulation: A Bourdieusian view Gracia, Louise Oats, Lynne http://www.sciencedirect.com/science/article/pii/S0361368212000293 unknown http://www.sciencedirect.com/science/article/pii/S0361368212000293 article ftrepec 2024-03-19T10:29:45Z Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards ‘relational’ regulation might contribute to improved understanding of regulatory processes and practices. Article in Journal/Newspaper Arctic RePEc (Research Papers in Economics) Arctic |
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RePEc (Research Papers in Economics) |
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description |
Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards ‘relational’ regulation might contribute to improved understanding of regulatory processes and practices. |
format |
Article in Journal/Newspaper |
author |
Gracia, Louise Oats, Lynne |
spellingShingle |
Gracia, Louise Oats, Lynne Boundary work and tax regulation: A Bourdieusian view |
author_facet |
Gracia, Louise Oats, Lynne |
author_sort |
Gracia, Louise |
title |
Boundary work and tax regulation: A Bourdieusian view |
title_short |
Boundary work and tax regulation: A Bourdieusian view |
title_full |
Boundary work and tax regulation: A Bourdieusian view |
title_fullStr |
Boundary work and tax regulation: A Bourdieusian view |
title_full_unstemmed |
Boundary work and tax regulation: A Bourdieusian view |
title_sort |
boundary work and tax regulation: a bourdieusian view |
url |
http://www.sciencedirect.com/science/article/pii/S0361368212000293 |
geographic |
Arctic |
geographic_facet |
Arctic |
genre |
Arctic |
genre_facet |
Arctic |
op_relation |
http://www.sciencedirect.com/science/article/pii/S0361368212000293 |
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1796305075424985088 |