Changing the course of tax narrative: relationality, sociality, and postcapitalist possibilities
ISTANBUL JOURNAL OF ECONOMICS, cilt.73, sa.2, ss.645-674, 2023 (ESCI)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 73 Sayı: 2
- Basım Tarihi: 2023
- Doi Numarası: 10.26650/istjecon2023-1197370
- Dergi Adı: ISTANBUL JOURNAL OF ECONOMICS
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), ABI/INFORM, EconLit, Directory of Open Access Journals
- Sayfa Sayıları: ss.645-674
- Ankara Yıldırım Beyazıt Üniversitesi Adresli: Evet
Özet
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
economic 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.