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

Author

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  • Metehan COMERT

    (Ankara Yildirim Beyazit University Faculty of Political Sciences Department of Finance Ankara Turkiye)

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.

Suggested Citation

  • Metehan COMERT, 2023. "Changing the Course of Tax Narrative: Relationality Sociality and Postcapitalist Possibilities," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 73(73-2), pages 645-674, December.
    • Handle: RePEc:ist:journl:v:73:y:2023:i:2:p:645-674
    DOI: 10.26650/ISTJECON2023-1197370
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    References listed on IDEAS

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    3. Mathew Forstater, 2005. "Taxation And Primitive Accumulation: The Case Of Colonial Africa," Research in Political Economy, in: The Capitalist State and Its Economy: Democracy in Socialism, pages 51-64, Emerald Group Publishing Limited.
    4. Dante A. Urbina & Alberto Ruiz‐Villaverde, 2019. "A Critical Review of Homo Economicus from Five Approaches," American Journal of Economics and Sociology, Wiley Blackwell, vol. 78(1), pages 63-93, January.
    5. Bob Jessop, 1993. "Reflections on the Financial Crisis of the Postsocialist State," International Journal of Political Economy, Taylor & Francis Journals, vol. 23(2), pages 9-34, June.
    6. He, Wenkai, 2013. "Paths toward the Modern Fiscal State: England, Japan, and China," Economics Books, Harvard University Press, number 9780674072787, Spring.
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    More about this item

    Keywords

    Tax Public Finance theory Fiscal sociology Fiscal anthropology Postcapitalism JEL Classification: H10 H20 B50;

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • B50 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - General

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