ABSTRACT This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers’ subjectivities. Drawing from the case of Chile and using a qualitative approach based on 32 interviews conducted with members of the economic elite, it is argued that forms of non-compliance -such as evasion and avoidance- are grounded in different ‘repertoires of evaluation’ while denoting a plurality of distinctions and criteria of evaluation which relate to the legal culture in which the tax system operates. Findings show that legalism -a literal conception of the rules- does not always favor tax compliance and that it may even go against the purpose of tax collection when a creative use of the law prevails. Furthermore, legalism and creativity allow for the main justifications for challenging tax payment as well as the perceptions and beliefs that underlie the everyday relationship between taxpayers and the state to be understood.

中文翻译：

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法制与创意：经济精英眼中的税收不合规

摘要 本文从社会学的角度分析精英税收合规性，以检验不同的税收行为如何被证明是合理的，或者它们如何体现不同纳税人的主体性。借鉴智利的案例并使用基于对经济精英成员进行的 32 次访谈的定性方法，有人认为不合规的形式——例如逃避和避免——基于不同的“评估库”，同时表示与税收制度运作的法律文化相关的多种区别和评估标准。调查结果表明，律法主义——规则的字面概念——并不总是有利于税收合规，当创造性地使用法律时，它甚至可能违背税收的目的。此外，