Making People Pay: The Economic Sociology of Taxation
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Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew is successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The author takes us through the history, the economics and the politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, many of whom declare themselves to be tax evaders. The author also analyzes the sociological and economic causes and consequences of tax evasion and tax enforcement in the global context. He, rightly, argues that taxation has larger sociological and political dimensions. He has brought in an array of arguments to conclusively show that paying taxes is not only a matter of money. It is much more than that. A host of factors impinge on the decision to pay taxes. Therefore he underscores the need for an interdisciplinary approach to taxation. The insights gained from these incisive analyses have enormous implications for policy makers as well as tax administrators all over the world. The author has also briefly referred to the challenges thrown up by the integrated world economy. The ease with which capital can be moved across nations and the convenience of transferring goods and services in quick time have rendered the national boundaries meaningless. The author points out that the fears of erosion in tax collection in some nations are not totally unfounded. The author also refers to the tax competition among nations. The solution offered is scaling up of international cooperation on a significant scale. This book will certainly be of great interest to critics of economy and tax. The taxpayers, the tax practitioners and the students of social sciences would also find this book enriching. Contents Foreword A `Judicial` view Before you read Acknowledgements Chapter 1 Introduction Paying Taxes: Matter of Money or Mind? 1 Visible and invisible taxes 2 Visible and invisible benefits 4 What is income tax compliance? 5 Why should I pay? 5 What if I don`t get any benefit? 6 If what I pay is siphoned off? 7 If what I pay is inefficiently applied? 7 What if it is such a hassle to follow the procedures? 7 Why should I, if it is so difficult for me to understand the legal intricacies? 8 Why should I, if it is so harassing to interact with the tax department? 8 Why should I, if I am unduly audited and investigated into? 9 What if it is too costly for me to comply? 10 What if the people around me don`t pay? 11 What if my non-payment does not benefit society but only gives me gains? 11 Tax evasion? Is it a serious offence? 12 Is tax evasion immoral? 12 In search of answers 13 Matter of time 14 Matter of money 14 Matter of power 15 Matter of mind: Towards an economic-sociology of taxation 16 Chapter 2 Matter of Time? The History of Taxation Global perspectives 19 Wars and the income tax 22 History and the tax revolts 25 Taxation and colonialism 26 Indian tax history 27 The dominant cultural and religious determinants System before the advent of the British 28 The exclusive colonial-economic orientation: Taxation during the British period 33 The predominant social dimensions: Taxation in post-independent India 37 Creating history 38 Chapter 3 Matter of Money? The Economics of Taxation The Processual Dimensions 42 Mobiliz Printed Pages: 320. Bookseller Inventory # 46824
Title: Making People Pay: The Economic Sociology of...
Publisher: Global Vision Publishing House
Publication Date: 2010
Book Condition: New
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