Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities
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...
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| Format: | Article |
| Language: | English |
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Istanbul University Press
2023-12-01
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| Series: | İstanbul İktisat Dergisi |
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| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D7147603E6E24CE2989C01B6EDF5B88E |
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| _version_ | 1850144035115630592 |
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| author | Metehan Cömert |
| author_facet | Metehan Cömert |
| author_sort | Metehan Cömert |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-5c4d8646e3374f06b83ffb1db702a520 |
| institution | OA Journals |
| issn | 2602-3954 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Istanbul University Press |
| record_format | Article |
| series | İstanbul İktisat Dergisi |
| spelling | doaj-art-5c4d8646e3374f06b83ffb1db702a5202025-08-20T02:28:28ZengIstanbul University Pressİstanbul İktisat Dergisi2602-39542023-12-0173264567410.26650/ISTJECON2023-1197370123456Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist PossibilitiesMetehan Cömert0https://orcid.org/0000-0003-3906-7272Ankara Yıldırım Beyazıt Üniversitesi, Ankara, TurkiyeThis 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.https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D7147603E6E24CE2989C01B6EDF5B88Etaxpublic finance theoryfiscal sociologyfiscal anthropologypostcapitalism |
| spellingShingle | Metehan Cömert Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities İstanbul İktisat Dergisi tax public finance theory fiscal sociology fiscal anthropology postcapitalism |
| title | Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities |
| title_full | Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities |
| title_fullStr | Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities |
| title_full_unstemmed | Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities |
| title_short | Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities |
| title_sort | changing the course of tax narrative relationality sociality and postcapitalist possibilities |
| topic | tax public finance theory fiscal sociology fiscal anthropology postcapitalism |
| url | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D7147603E6E24CE2989C01B6EDF5B88E |
| work_keys_str_mv | AT metehancomert changingthecourseoftaxnarrativerelationalitysocialityandpostcapitalistpossibilities |