26 August 2010

David Wästerfors & Joanna Norberg

The aims of this report is to analyze and interpret which consequences the non-taxed work has for the interaction between Polish non-taxed workers and Swedish/Danish employers. Further the image of non-taxed workers and Swedish employers has been investigated, as well as the meeting between the Swedish/Danish welfare society and the Polish non-taxed work and finally the interaction between Swedish authorities and the actors of the black-market.
The empirical material consists of qualitative interviews with and observations of Polish non-taxed workers and three Swedish employers and interviews with Swedish authorities.
The explicit reason for the Polish non-taxed workers corning for work in Sweden/Danmark is earning money. Work possibilities is mostly prepared by Polish individuals already living in SwedeniDanmark. The Polish non-taxed workers use to work nine months a year abroad. The majority have worked several years in Sweden/Danmark. The relations between workers and employers are characterized of distance and emotional indifference, especially from the workers' point of the view. Employers sometimes prefer Polish non-taxed workers for that reason they are cheaper and more allround in comparison with Swedish craftsmen. The non¬taxed workers are not (and don't want to be) integrated in the Swedish/Danish society because they don't want to be discovered and deported back to Poland. The employers and landlords press the non-taxed workers to be retiring and invisible. Neither black workers or employers look upon themselves as criminals. Tax authorities have the commission to take legal measures against non-taxed working. In today's reality the authorities seem not to have resources enough so non-taxed work is more or less out of control.
As conclusion non-taxed workers as well as employers are rational calculating in the footsteps af Simmel in Philosphie des Geldes and in Weber in Die protestantische Etik und der Geist des Kapitalismus. Non-taxed workers and employers don't feel responsible for their respective illegalities. They are neutralizing, analogous to Sykes' and Matza's theory. The contracting party deny both responsibility and damage. Even if they can't observe controlling mechanisms the non-taxed workers and employers are carriers of self-control and self-discipline, as Foucault has formulated similar phenomena.

Status:    Finished
Country:  Sweden
Contact: david.wasterfors@soc.lu.se

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