Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review Pub Date : 2024-05-31 DOI:10.1016/j.bar.2024.101406

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引用次数: 0

Abstract

Business Rates (BR) are key to the interaction between national, devolved, regional and local institutions of government in the UK. A liability to the tax can make the difference between the life and death of a business, and the design and implementation of business rates interacts with areas of policy concern as disparate as devolution, planning, charity regulation and digitalisation. We examine how BR affect political struggles between the devolved governments and the UK government using a governmentality approach focused on counter conduct, extending the scant literature on this type of taxation. Our theoretical contribution is to analyse how resistance, represented by the Foucauldian concept of counter conduct, manifests within the complex and understudied context of BR. In particular, we show that counter conduct has spatial and territorial elements which have the potential to destabilise the entire business rates programme and ought to be taken much more seriously.

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权力下放、反行为和属地性：英国商业税率案例

商业税（BR）是英国国家、权力下放、地区和地方政府机构之间互动的关键。商业税的征收可以决定一个企业的生死，而商业税的设计和实施又与权力下放、规划、慈善监管和数字化等不同的政策领域息息相关。我们采用侧重于反行为的政府性方法，研究了商业税如何影响权力下放政府与英国政府之间的政治斗争，从而扩展了有关此类税收的稀缺文献。我们的理论贡献在于分析以福柯的反行为概念为代表的抵制如何在复杂且研究不足的 BR 背景下表现出来。特别是，我们表明反行为具有空间和地域因素，有可能破坏整个商业税计划的稳定，因此应该更加认真地对待。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.