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The cosmology of accounting in mid 19th-century Thailand

Authors
Publisher
Elsevier
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Disciplines
  • Economics

Abstract

Shady car dealings and taxing work practices: An ethnography of a tax audit process pr 4th Flo the Danish Tax and Customs Administration. The tax audit concerns a number of shady car regularly buying and selling goods without paying taxes. Accordingly, you should self-report your earnings from such activities if they exceed the stipulated limits. If you do not report your income voluntarily, however, how can activity, because oth in dev ng to mak Current scholarship on taxation is an interdisci field in which economists, lawyers, accountants, psy gists and sociologists theorise aspects of taxation processes (e.g. Lamb, Lymer, Freedman, & James, 2005; Martin, Mehrotra, & Prasad, 2009; McKerchar, 2010; Oats, 2012b). A number of taxation studies focus specifically on the processes by which tax administrations account 0361-3682/$ - see front matter � 2013 Elsevier Ltd. All rights reserved. ⇑ Tel.: +45 2980 4828. E-mail address: [email protected] Accounting, Organizations and Society 39 (2014) 1–19 Contents lists available at ScienceDirect Accounting, Organiza w.e http://dx.doi.org/10.1016/j.aos.2013.12.004 the car around, but also actually repaired it and made money from the sale, is not part of the automobile registry information. Currently, as in other countries, Danish tax law specifies a limit on the profit that you can earn from to document unreported economic citizens employ considerable creativity b sly concealment operations and in tryi taxable activities invisible. eloping e their plinary cholo- Imagine that you know how to repair cars. You buy a used car, repair it and resell it, thereby making a profit. As a result of this, the car changes owners twice, and because cars must have official licence plates, the automo- bile registry will have a record that you bought and later sold the car. However, the fact that you not only drove edge through invoices, bills, bank statements and your per- sonal finances. The tax administration uses these various

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