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  • 11 - Fundraising in Fiji: Taxation, Proceduralism, and a Moral Economy of Accountability

  • 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 263-283
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  • Summary

    Building upon the significant role that cash books and other written documents play in Fijian fundraising events, this chapter traces formal bookkeeping back to colonial taxation and the way it once sought to individuate indigenous Fijians through particular kinds of taxes. In the final analysis, the accountability found in bookkeeping does not make Fijians the economically liberated individuals imagined by early-twentieth century colonial administration. Instead, bookkeeping has come to signify a formal accountability to one’s home community. Analysing this mode of accountability offers a way to foreground the egalitarian ideology informing the formalities of fundraising.