H2020Индивидуална стипендия2022–2024

AnthroTax · Tax evasion for market control: Predatory economies in practice

„Хоризонт 2020“ — Действия „Мария Склодовска-Кюри“

Период: 2022-02-01 → 2024-09-01
Финансиране от ЕС: 207 312 €
Участници: 1
Схема: MSCA-IF

Линиите свързват координатора с партньорите.

Накратко на български

Финансовите практики на големи хърватски агробизнеси и супермаркети се анализират чрез примери за избягване на данъци и дългове към малките фермери. Това помага да се разбере как неравенството на пазара влияе върху семейните бизнеси в глобализирания свят.

Този кратък обзор е генериран от изкуствен интелект

Кратко обяснение, генерирано от езиков модел по текста на CORDIS. Оригиналът е по-долу.

Резултати накратко

Tax evasion for market control: Predatory economies in practice

The objective of this study was to understand the predatory financial practices of large Croatian agribusiness conglomerates, including supermarket chains in the region, and to understand how these practices impacted the lives and livelihoods of small farmers entangled in their financial webs. It pursued, in part, developing the scholar’s understanding of predatory debt resolution practices commonly used by large corporations to maximize liquidity to the detriment of suppliers and competitors. The various work packages focused on themes like corruption, informality, state-business ties, economic values, the geopolitics of tax regimes, greater market issues like people’s conceptualizations of capitalism, and how small entrepreneurs work together to overcome market issues they collectively face. This range of economic topics, from macro to micro, allowed the scholar to take a holistic approach to studying the Croatian economy and be able to flesh out broad conclusions grounded in detailed ethnographic materials collected in the fieldwork phase of the project. More broadly, the problem being addressed was the overall uneven market playing field of the Croatian economy and particularly, how small family businesses navigate this market. This is important for society, since in an increasingly globalized world, no local practices are truly confined to their locality, but have a tendency to spread across borders and continents. This project’s objective was to understand not just how predatory business practices play out, but how they are felt, interpreted, and challenged by individual actors.

Текст от CORDIS, на английски · Данни: CORDIS, © Европейски съюз

Цел на проекта

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.

Оригинален текст от CORDIS (на английски).

Участници

COPENHAGEN BUSINESS SCHOOL · FrederiksbergКоординаторДания