 Fiscal politicsRobin Smith Chapter 6 in Elgar Encyclopedia of Economic Anthropology, 2025, pp 203-207 from Edward Elgar Publishing Abstract: This entry explores the relationship between citizens and the state through the lens of tax enforcement in Croatia, focusing on the experiences of small-scale agrarian entrepreneurs. It unpacks the implications of modes of tax enforcement, demonstrating how certain practices erode trust in governance institutions, and underlines the disparities between their treatment and that of politically connected corporations. The fragility of Croatia's social contract is apparent in everyday experiences of fiscal politics, where perceptions of fairness and expectations shape their views of, and trust in, the state. This essay questions the assumptions about taxation's role in society, its relational qualities, and its impact on trust. It reflects on wider tax practices to underscore the global issue of economic power dynamics and inequalities of tax burdens. Ultimately, it endeavors to provide a better understanding of the interplay between power, privilege, and perception in fiscal politics, advocating for a more equitable approach to tax enforcement. Keywords: Tax; Trust; Tax enforcement; Croatia; Informal-formal divide; Social contract (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:22348_43 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Chapters from Edward Elgar Publishing |
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