​Tema T (Department for thematic studies – technology and social change),  Linköping University ​,​ announces ​a​ PhD student position in Technology and Social Change: Research project on tax compliance.

Why do people pay taxes? The responses offered are many: adherence to the law, afraid of being controlled, belief in the welfare state, getting value for money paid, mirroring other taxpayers or even no choice when returns and tax payments are automated. The issue of tax compliance is of interest not only for tax collecting authorities, but also for welfare states and for authorities enjoying the services. Initiatives to increase compliance come both from tax authorities, from private collaborations as well as from international organizations like the OECD. Increasingly are such initiatives carried out as a combination of technical tools, communication strategies followed by audits, controls and attempts to measure the outcome.

The main objective for this PhD position is to analyse one or several tax compliance initiatives from a qualitative perspective. Choosing such initiatives, the focus in this project is to describe, analyze and evaluate the response amongst stakeholder(s) subject to such initiatives. Analyzing these responses are pivotal because it shows how external stakeholders react and respond to various tax compliance initiatives.

For ​more and ​ detailed information see http://www.liu.se/jobba/lediga-jobb?l=en reference TEMA-2015-00040

Last application date: 20 April 2015