TRANSLATING TAX COMPLIANCE?

OECD Policy for Tax Compliance beyond borders

• Knowledge Production instead of network assemblages Why?

• Globalized problems; Globalized Solutions• Who formulates the problem? Power in problematization

if you have the remedy• The OECD is the lead in formulating efficient economic

policies • Exclusive membership• Global financial crisis-Enhancing relationships-enhancing

dialogue-Cooperative compliance(as you develop the strategy you become the sole expert)

Why Sociology of Translation?Controversies emerging Tax EvasionScallop=TaxDwindling numbers(Scallops)= Evasion(tax)Researchers =OECDFishermen=Tax Agencies/Administrators Scallops=TaxpayersGoal: Increase Scallop and Increase Revenue by enhancing the taxpayer

• The global fight against tax evasion is evident, In the US, Ireland, Sweden, The Netherlands

• How do we understand the construction and development of the controversies

• I choose to follow and a policy which has now evolved and will soon based on the news report

• Where is the nation state in this equation? is there a pressure to ascribe to these global policy?

The controversy continues

Finance ministers and tax chiefs from 51 countries signed an agreement on Wednesday to automatically swap tax information.

“Let’s make a joint contribution to more transparency and fairness in our globalised 21st century,” Wolfgang Schaeuble told a taxation conference of about 100 countries coordinated by the Organisation for Economic Cooperation and Development.There were 51 signatories from four continents, after one country joined at the last minute — is the result of years of OECD efforts to facilitate tax authorities’ access to bank data.

OECD Secretary General Angel Gurria said the taxation deal should “help to recover the trust the public today has lost” during the global financial crisis and economic downturn.

“Tax evasion is not just illegal, it is immoral,” Britain’s finance minister, George Osborne, told a news conference by the ministers. “You are robbing from your fellow citizens and you should be treated like a common thief.”