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  • 2 - The Nurturing State: An Intimate Portrait of Becoming a Taxpayer in Ghana

  • Edited by Johanna Mugler, Universität Bern, Switzerland, Miranda Sheild Johansson, University College London, Robin Smith, Copenhagen Business School
  • Book:
    Anthropology and Tax
    Published online:
    12 December 2024
    Print publication:
    19 December 2024, pp 73-94
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  • Summary

    This chapter explores how notions of reciprocity shape new fiscal subjectivities in Ghana’s capital Accra. Drawing on historical sources, public debates and observations in public tax forums, I first discuss the long-term dynamics of ‘tax bargaining’ in Ghana since the colonial times, premised on power holders providing sufficient evidence of recipocity and return for tax payments. Secondly, this chapter provides a portrait of the intimate stakes of reciprocity between the state and citizens that characterize the process of becoming a taxpayer. By zooming in on the aspirations of a single female trader who went through the bureaucratic journey of formalizing her business and becoming a taxpayer, I propose the notion of the “nurturing state” to illustrate the intimate, personalized qualities of reciprocity that characterise emerging fiscal subjectivities in Ghana.