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Tax evasion for market control: Predatory economies in practice

Project description

A closer look at predatory economies in Croatia

Corporate tax evasion by huge conglomerates contributes to local financial volatility and leads to economic precarity. The EU-funded AnthroTax project will use an innovative framing of ‘hostage barter’ to conceptualise the different local financial practices of tax evasion in Croatia. It will focus on family winemakers in Istria and their business relationship with a massive agri-business conglomerate. Conducting ethnographic field research and combining classical anthropological concepts with business studies, AnthroTax will show how current predatory market exchanges are constructed and how tax evasion is instituted as an apparent ‘natural’ characteristic of everyday business. The findings will advance theory in critical tax studies and generate valuable knowledge about predatory economies in post-socialist Europe.

Objective

Tax evasion is an economic justice issue in contemporary Croatia. Corporate tax evasion by massive conglomerates contributes to local financial volatility. Bad financial practices at the top of this chain result in economic precarity at its other end. AnthroTax conceptualizes the various local financial practices of tax evasion with a novel framing of ‘hostage barter’. It employs ethnographic field research methods to study how such practices play out between family winemakers in Istria, Croatia, and a massive agribusiness conglomerate with which they do business. This interdisciplinary project combines classic anthropological concepts with business studies to show how contemporary predatory market exchanges are constructed and how tax evasion is enacted as an apparent ‘natural’ feature of everyday business. The researcher seeks to understand how the emerging economic system works, how hostage barter has become an inevitability of everyday business, how gender influences its practice, and what hostage barter can teach us about predatory economies in wider post-socialist Europe. AnthroTax will advance theory in critical tax studies by introducing a wholly new concept into the field and bring valuable insight to tax evasion processes that will contribute to both academia and government. Placing an anthropologist at one of Europe’s best business schools, particularly for interdisciplinary, qualitative research, AnthroTax represents an unparalleled training-through-research opportunity for the scholar to advance her creative and innovative research potential. AnthroTax’s interdisciplinarity, methodological strengths, and integration into targeted CBS research groups will facilitate diversification of her competences via skills acquisition, advanced training, and mobility both internationally and intersectorally. It will enhance cooperation between networks and facilitate a transfer of knowledge not just institutionally, but outside academia to myriad relevant groups.

Coordinator

COPENHAGEN BUSINESS SCHOOL
Net EU contribution
€ 207 312,00
Address
SOLBJERG PLADS 3
2000 Frederiksberg
Denmark

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Region
Danmark Hovedstaden Byen København
Activity type
Higher or Secondary Education Establishments
Links
Total cost
€ 207 312,00