Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities

Authors : Metehan Cömert

Pages : 645-674

Doi:10.26650/ISTJECON2023-1197370

View : 143 | Download : 150

Publication Date : 2023-12-30

Article Type : Review Paper

Abstract :This study seeks to challenge the mainstream understanding of taxes and argues that the theoretical foundation of tax narratives should be reconstructed with a critical eye. By broadening the scope of theoretical context, the study expands on the purely eco anomic conceptualization of taxes that has dominated the tax literature to date and introduces alternative interpretations that transcend mainstream barriers. In this context, starting from the argument that taxes cannot be understood solely through the realm of coercion the paper explores the integral role of taxes in shaping the modern fiscal state while highlighting their connections to broader concepts, such as “social transformation,” “ideology,” “class conflict,” and “the human individual.” Through these efforts, the study seeks to enrich the existing tax literature and concludes with “five theses” that encourage readers to view taxes through the lenses of “relationality” and “temporality,” and proposes a radical shift in the discourse surrounding tax debates within the context of postcapitalism. JEL Classification : H10 , H20 , B50
Keywords : Tax, Public Finance theory, Fiscal sociology, Fiscal anthropology, Postcapitalism