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DOI :10.26650/ISTJECON2023-1197370   IUP :10.26650/ISTJECON2023-1197370    Full Text (PDF)

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

Metehan Cömert

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.

JEL Classification : H10 , H20 , B50

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APA

Cömert, M. (2023). Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities. Istanbul Journal of Economics, 73(2), 645-674. https://doi.org/10.26650/ISTJECON2023-1197370


AMA

Cömert M. Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities. Istanbul Journal of Economics. 2023;73(2):645-674. https://doi.org/10.26650/ISTJECON2023-1197370


ABNT

Cömert, M. Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities. Istanbul Journal of Economics, [Publisher Location], v. 73, n. 2, p. 645-674, 2023.


Chicago: Author-Date Style

Cömert, Metehan,. 2023. “Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities.” Istanbul Journal of Economics 73, no. 2: 645-674. https://doi.org/10.26650/ISTJECON2023-1197370


Chicago: Humanities Style

Cömert, Metehan,. Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities.” Istanbul Journal of Economics 73, no. 2 (Mar. 2024): 645-674. https://doi.org/10.26650/ISTJECON2023-1197370


Harvard: Australian Style

Cömert, M 2023, 'Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities', Istanbul Journal of Economics, vol. 73, no. 2, pp. 645-674, viewed 3 Mar. 2024, https://doi.org/10.26650/ISTJECON2023-1197370


Harvard: Author-Date Style

Cömert, M. (2023) ‘Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities’, Istanbul Journal of Economics, 73(2), pp. 645-674. https://doi.org/10.26650/ISTJECON2023-1197370 (3 Mar. 2024).


MLA

Cömert, Metehan,. Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities.” Istanbul Journal of Economics, vol. 73, no. 2, 2023, pp. 645-674. [Database Container], https://doi.org/10.26650/ISTJECON2023-1197370


Vancouver

Cömert M. Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities. Istanbul Journal of Economics [Internet]. 3 Mar. 2024 [cited 3 Mar. 2024];73(2):645-674. Available from: https://doi.org/10.26650/ISTJECON2023-1197370 doi: 10.26650/ISTJECON2023-1197370


ISNAD

Cömert, Metehan. Changing the Course of Tax Narrative: Relationality, Sociality, and Postcapitalist Possibilities”. Istanbul Journal of Economics 73/2 (Mar. 2024): 645-674. https://doi.org/10.26650/ISTJECON2023-1197370



TIMELINE


Submitted31.10.2022
Accepted19.10.2023
Published Online30.12.2023

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