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  • 7 - Mottos for a More Tax-Compliant Society: Strategies, Tax Compliance Research, and Fiscal Practices at the Swedish Tax Agency

  • Edited by Johanna Mugler, Universität Bern, Switzerland, Miranda Sheild Johansson, University College London, Robin Smith, Copenhagen Business School
  • Book:
    Anthropology and Tax
    Published online:
    12 December 2024
    Print publication:
    19 December 2024, pp 178-199
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  • Summary

    This chapter is a study of the Swedish Tax Agency work with mottos and shows how the STA has increasingly legitimised their work with the Swedish taxpayers. It reveals how a tax administration has responded to contemporary politics, which tax compliance research has been applied, and its adaptation to contemporary trends in public organization, while paying attention to how taxpayers view them. It also shows how a tax administration adapts to societal change, and how the mottos over time convey messages about the importance of taxes for Swedish society and which types of individual – moral – behaviour are seen to constitute society. These fiscal mottos are thus imperative as they make, in Douglas Holmes’ words, ‘promises of a distinctive social order’, one where all taxpayers ought to be willing to pay their taxes due to society and trust that all other taxpayers are made to do the same.