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There are numerous explanations for why we pay tax, an important aspect being the relations, and expectations, that taxpaying is seen to create. This chapter revisits various research traditions on tax compliance and proposes four different ways in which it addresses reciprocity: , , and . Sweden, a ‘modern’ welfare state, has a well-esteemed tax collecting agency that has worked long and deliberately to enhance its standing in society. Despite the agency being liked, tax avoidance is also going on. This ethnography travels full circle around seemingly opposing actors on the Swedish tax arena, at the Swedish Tax Agency and among a group of tax-avoiding Swedes, listening to their stories and justifications—allowing for a thorough understanding of reciprocal relations invoked by carrying out taxation.

This chapter deals with taxation as a reciprocal relationship between taxpayers and the state they live in. Taxpayers are often seen to evaluate their benefits relative to the tax burden; whether the tax paid accords with what they perceive they are receiving in return. Such a view embraces a broader, reciprocal view of taxes paid and welfare benefits received. Focus is on taxpayers’ perceptions of contributing with taxes, or receiving from the common treasure chest, and what this has to do with seeing taxation as part of a reciprocal relation. This chapter looks into such aspects of taxation from the citizens’ perspective and also observes how the Agency thinks about those from whom they collect taxes; from paying tribute to customer.

To exchange and thus to create reciprocal relations is a human propensity and even a necessity for human solidarity. To exchange is an important aspect of what produces and maintains social relationships, and as such is one of the cornerstones in the making of society. But when Sweden has a law that says that all exchanges having value, regardless of how they are compensated, ought to be subject to tax assessment it becomes tricky. Do Swedes not exchange in private at all? Or are they all cheating when it comes to taxes? The Agency aims to increase compliance by stating that everybody should provide their fair share; then reciprocity, as a result of economic exchanges between citizens without involving the state, becomes problematic.

If reciprocity defines the relation between exchangers in society, its quality is also decided by how much has been given and received. Getting too much demeans the recipient in relation to the provider if the recipient is unable to give/pay back; it creates a feeling of inferiority. Conversely, the one who provides more than others can pride her/himself as being . In a fair and equal society, the other side of feeling provides the possibility of evening out perceived injustices. The ‘Pillars of Society’ and the ‘Balance Artists’ believe in the welfare state, and each provide their version of a fair share. It is a perception game in terms of paying/avoiding/evading taxation that is addressed as contributive and distributive balancing acts.

Taxes are repetitive exchanges that trigger taxpayers’ expectations. In this sense taxation can be said to be a ‘total social phenomen[on]’ which, according to Marcel Mauss, has three obligations: to give, to receive and to give again. Taxes have been given—taken is perhaps more appropriate as most taxpayers do not have a choice—but there is clearly an expectation of receiving something in return. Taxation also create expectations on other members in society; that they also give and receive something back—on approximately the same level as I do. Seeing taxation as creating reciprocal relations makes for a deeper understanding of why people both comply with taxes and avoid doing so—including the everyday quid pro quo exchanges.