kboioa

Department of Organization

  • Centre for Public Organization, Value and Innovation (POVI)
Karen
Boll
Associate professor
,
ph.d


Room: KIL/14.A-4.69
Tel:
+4538152946
E-mail: kbo.ioa@cbs.dk
karen
Presentation
 
I am an Associate Professor at the Department of Organization at Copenhagen Business School (CBS), Denmark. I hold a master’s degree in European Ethnology and a PhD degree from the IT University of Denmark titled ‘Taxing assemblages’. Since my PhD in 2011, my research projects have evolved around the socialites of taxation – looking at tax compliance practices, discretion amongst tax inspectors, collaborative forms of governance, Cooperative Compliance and not least trust and transparency between tax authorities and taxpayers. My research is highly motivated by an interest for the socialites of taxation and for the anthropology of taxation. The anthropology of taxation is an emerging research area that I continuously seek to analyze and develop in order to understand day-to-day taxation practices and interactions between tax inspectors, tax advisers and taxpayers. 
 
My teaching focusses on organization theory. I appreciate the findings of the classics and I find it increasingly satisfying to see how business school students suddenly understand how Mintzberg, Taylor, Hirschman or Fayol are relevant theorists today. We can still use their thinking to make insightful analyses of contemporary challenges in organizations. 
 
My recent most important research project was a Horizon2020 project called “FairTax” (2015-2020). In this research project, I analyzed the Danish Tax Authority’s Cooperative Compliance program in Denmark. This was done together with a team of researchers focusing on the other Nordic countries’ experiences with Cooperative Compliance. The findings can be seen by following the link below.
 

 

Primary research areas
Anthropology of tax
Tax compliance and tax administration
Social studies of taxation – inspired by Science and Technology Studies
Organization theory
Public governance and regulation
Ethnography
 
Links
Link to this homepage
www.cbs.dk/en/staff/kboioa
Courses
I am responsible for course coordination, course development and some parts of the teaching for these three courses focusing on organization theory:
 
- Organization analysis [In Danish: Organisationsanalyse]. BSc program in Economics and Business Administration, CBS. 
- Organization Theory [In Danish: Organisationsteori]. BSc program in Psychology, CBS. 
- Organization Theory [In Danish: Organisationsteori]. BSc program in Project Management, CBS. 
 
Supervision

I supervise and host the Marie Curie Fellowship “AnthroTax: Tax evasion for market control: Predatory economies in practice” – conducted by Dr. Robin Smith. 

I am second supervisor for Ann Fugl-Meyer’s PhD project on the data-driven tax administration. 

I supervise Master Thesis – I prioritize supervising students working with qualitative studies of taxation or classic organization theory. 

Office hours: Tuesdays 13.00 - 15.00

Selected publications
 
Publications sorted by:
2019
Karen Boll / Stimulating Collaboration and Cooperation in Tax Inspection
In: Inspectors and Enforcement at the Front Line of Government. ed. /Steven Van de Walle; Nadine Raaphorst. Cham : Palgrave Macmillan 2019, p. 145-165
Book chapter > peer review
2018
Lotta Björklund Larsen; Karen Boll; Benedicte Brögger; Jaana Kettunen; Tuulia Potka-Soininen; Jukka Pellinen; Mette Brehm Johansen; Kiran Aziz / Nordic Experiences of Co-Operative Compliance Programmes : Comparisons and Recommendations.
Umeå : Umeå University 2018, 135 p. (FairTax - Working Paper Series, No. 20)
Working paper > peer review
Karen Boll / Outcome-based Performance Management Systems : Experiences from the Danish and Swedish Tax Agencies.
In: Bureaucracy and Society in Transition. ed. /Haldor Byrkjeflot; Fredrik Engelstad. Bingley : Emerald Group Publishing 2018, p. 89-107
Book chapter > peer review
Karen Boll / Securing Tax Compliance with Collaboration : The Case of Cooperative Compliance in Denmark .
In: Routledge Companion to Tax Avoidance Research. ed. /Nigar Hashimzade; Yuliya Epifantseva. Abingdon : Routledge 2018, p. 212-224 (Routledge Companions in Business, Management and Accounting)
Book chapter > peer review
Karen Boll; Mette Brehm Johansen / Tax Governance : Corporate Experiences with Cooperative Compliance in Denmark.
Umeå : Umeå University 2018, 112 p. (FairTax - Working Paper Series, No. 17)
Working paper > peer review
2016
Karen Boll / Collaborative Tax Regulation : Can Consumers be Engaged as Partners in the Regulatory Craft?.
In: Journal of Tax Administration, Vol. 2, No. 2, 2016, p. 4-23
Journal article > peer review
Karen Boll / Decentring Regulation : Tax Fraud and the Cleaning Sector.
In: Rethinking Governance: Ruling, Rationalities and Resistance. . ed. /R. A. W. Rhodes; Mark Bevir. Abingdon : Routledge 2016, p. 179-197 ( Routledge Studies in Governance and Public Policy, Vol. 24)
Book chapter > peer review
Karen Boll / Preventing Financial Crime : ‘Entrepreneurial’ Regulation in Action?.
Paper presented at The 11th Annual Ethnography Symposium, 2016
Paper
2015
Karen Boll / Deciding on Tax Evasion : Front Line Discretion and Constraints.
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, p. 193-207
Journal article > peer review
Karen Boll; Roderick A. W. Rhodes / Excursions in Administrative Ethnography
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, 5 p.
Editorial > peer review
More results... (total 28 results)
Research Projects
Outside activities

2021
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2020
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2019
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2018
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