This book takes a taxpayer s perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating we have to look beyond law psychological experiments and surveys to include tax collectors and taxpayers practices. The text explores the view of taxes seen as citizen s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly from a study of analysts auditors legal experts and managers at the Swedish Tax Agency and how they quite successfully strive for legitimacy in their tax collecting activities in society. Secondly from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead. This work was published by Saint Philip Street Press pursuant to a Creative Commons license permitting commercial use. All rights not granted by the work s license are retained by the author or authors.

Better Farm Accounting: A Practical Guide for Preparing Farm Income Tax Returns Financial Statements and Analysis Reports

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The two-volume set CCIS 2179 + 2180 constitutes the refereed proceedings of the 31st European Conference on Systems Software and Services Process Improvement EuroSPI 2024 held in Munich Germany during September 2024. The 55 papers included in these proceedings were carefully reviewed and selected from 100 submissions. They were organized in topical sections as follows: Part I: SPI and Emerging and Multidisciplinary Approaches to Software Engineering; SPI and Functional Safety and Cybersecurity; SPI and Standards and Safety and Security Norms; Part II: Sustainability and Life Cycle Challenges; SPI and Recent Innovations; Digitalisation of Industry Infrastructure and E-Mobility; SPI and Agile; SPI and Good/Bad SPI Practices in Improvement.

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