IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v100y2024ics1045235424000571.html
   My bibliography  Save this article

How tax administration influences social justice: The relational power of accounting technologies

Author

Listed:
  • Closs-Davies, Sara C.
  • Bartels, Koen P.R.
  • Merkl-Davies, Doris M.

Abstract

This article advances understanding of how tax administration influences social justice. Critical accounting research is paying increasing attention to social justice, but conceptualisations and empirical studies of tax administration are scarce. Drawing on Bourdieu’s social theory, we analyse how accounting technologies exercise relational power that reproduces or worsens socio-economic inequalities. Our critical ethnography of the Tax Credits (TC) system in the United Kingdom identifies four original practices through which claimants interact with accounting technologies. We reveal how claimants utilise certain types of capital to play the game of the TC system and reproduce their habitus and position of powerlessness in the field. While some claimants manage to play the game successfully and improve their position, most end up ‘giving in’ to living with financial and emotional hardship and accepting the relational power of the field. We conclude by developing a research and reform agenda for analysing and changing the relational power of accounting technologies in tax administration towards social justice.

Suggested Citation

  • Closs-Davies, Sara C. & Bartels, Koen P.R. & Merkl-Davies, Doris M., 2024. "How tax administration influences social justice: The relational power of accounting technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    • Handle: RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000571
    DOI: 10.1016/j.cpa.2024.102758
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235424000571
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2024.102758?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Christine Cooper & Joanne Johnston, 2012. "Vulgate accountability: insights from the field of football," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(4), pages 602-634, May.
    2. Graham, Cameron, 2010. "Accounting and the construction of the retired person," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 23-46, January.
    3. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    4. Lisa Marriott & Dalice Sim, 2019. "Social inequity, taxes and welfare in Australasia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(7), pages 2004-2030, October.
    5. Hasseldine, John & Holland, Kevin & van der Rijt, Pernill, 2011. "The market for corporate tax knowledge," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 39-52.
    6. Sara C. Closs-Davies & Doris M. Merkl-Davies & Koen P.R. Bartels, 2021. "Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(3), pages 531-557, January.
    7. repec:eme:aaaj00:aaaj-12-2018-3798 is not listed on IDEAS
    8. Cooper, Christine & Graham, Cameron & Himick, Darlene, 2016. "Social impact bonds: The securitization of the homeless," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 63-82.
    9. Hasseldine, John & Morris, Gregory, 2013. "Corporate social responsibility and tax avoidance: A comment and reflection," Accounting forum, Elsevier, vol. 37(1), pages 1-14.
    10. repec:eme:aaaj00:aaaj-02-2016-2432 is not listed on IDEAS
    11. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    12. John Hasseldine & Gregory Morris, 2013. "Corporate social responsibility and tax avoidance: A comment and reflection," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 1-14, March.
    13. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
    14. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    15. Marriott, Lisa, 2010. "Power and ideas: The development of retirement savings taxation in Australasia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 597-610.
    16. Sue Yong & Peni Fukofuka, 2023. "Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 36(5), pages 1350-1378, January.
    17. Rob Wilson & Max French & Hannah Hesselgreaves & Toby Lowe & Mark Smith, 2024. "New development: Relational public services—reform and research agenda," Public Money & Management, Taylor & Francis Journals, vol. 44(6), pages 553-558, August.
    18. B. Malsch & Y. Gendron & F. Grazzini, 2011. "Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature," Post-Print halshs-00586846, HAL.
    19. Charmaz, Kathy, 1990. "'Discovering' chronic illness: Using grounded theory," Social Science & Medicine, Elsevier, vol. 30(11), pages 1161-1172, January.
    20. repec:eme:aaaj00:aaaj-10-2017-3185 is not listed on IDEAS
    21. Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
    22. Glenn Finau & Kerry Jacobs & Satish Chand, 2019. "Agents of alienation: accountants and the land grab of Papua New Guinea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1558-1584, July.
    23. Tuck, Penelope, 2010. "The emergence of the tax official into a T-shaped knowledge expert," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 584-596.
    24. Christine Cooper & Joanne Johnston, 2012. "Vulgate accountability: insights from the field of football," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(4), pages 602-634, May.
    25. Jayasinghe, Kelum & Wickramasinghe, Danture, 2011. "Power over empowerment: Encountering development accounting in a Sri Lankan fishing village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 396-414.
    26. Helen Rogers & Lynne Oats, 2022. "Transfer pricing: changing views in changing times," Accounting Forum, Taylor & Francis Journals, vol. 46(1), pages 83-107, January.
    27. Ormeño-Pérez, Rodrigo & Oats, Lynne, 2024. "The making of problematic tax regulation: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    28. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    29. repec:eme:aaaj00:09513571211225060 is not listed on IDEAS
    30. Damon Golsorkhi & Bernard Leca & Carlos Ramirez & Michael Lounsbury, 2009. "Analysing, Accounting for and Unmasking Domination: On Our Role as Scholars of Practice, Practitioners of Social Science and Public Intellectuals," Post-Print hal-00491674, HAL.
    31. Mulligan, Emer & Oats, Lynne, 2016. "Tax professionals at work in Silicon Valley," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 63-76.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ormeño-Pérez, Rodrigo & Oats, Lynne, 2024. "The making of problematic tax regulation: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Anesa, Mattia & Bressan, Alessandro, 2024. "SMEs tax minimization as shared responsibility," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    3. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    4. De Widt, Dennis & Oats, Lynne, 2024. "Imagining cooperative tax regulation: Common origins, divergent paths," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
    6. AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics Department Working Paper Series n286-17.pdf, Department of Economics, National University of Ireland - Maynooth.
    7. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    8. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    9. Mayer, Maryse & Gendron, Yves, 2024. "The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    10. Anesa, Mattia & Gillespie, Nicole & Spee, A. Paul & Sadiq, Kerrie, 2019. "The legitimation of corporate tax minimization," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 17-39.
    11. Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
    12. Sikka, Prem, 2013. "Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris," Accounting forum, Elsevier, vol. 37(1), pages 15-28.
    13. Tanima, Farzana Aman & Brown, Judy & Wright, Jan & Mackie, Vera, 2023. "Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    14. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    15. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    16. Stringfellow, Lindsay & McMeeking, Kevin & Maclean, Mairi, 2015. "From four to zero? The social mechanisms of symbolic domination in the UK accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 86-100.
    17. Mayer, Maryse & Gendron, Yves, 2024. "“Fly alone, die alone”? The clan and the production of tax expertise," The British Accounting Review, Elsevier, vol. 56(3).
    18. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    19. Cooper, Christine & Coulson, Andrea B., 2014. "Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 237-254.
    20. Wynter, Carlene Beth & Oats, Lynne, 2018. "Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 56-69.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000571. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.