The international tax system is targeted by a diverse range of networked civil society actors, from critical professionals mobilizing their expertise to anti-austerity protestors targeting the consequences of tax dodging. The years following the 2008 financial crisis saw an increase in the range of these actors and their cooperation with one another. This paper argues that a transnational field analysis complements existing expertise-oriented approaches, by identifying the overarching objective of the tax justice agenda as increasing heteronomy in the international taxation field relative to political fields. This objective requires the mobilization of diverse resources across different fields, resulting in network relationships crossing field boundaries to contest inter-field relations, rather than any single bounded field struggle. The findings are supported by an analysis of tax justice advocacy after the 2008 financial crisis in the United Kingdom and Australia, including thirty-seven in-depth interviews with different organizations involved in the network.

中文翻译：

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领域他律性和或有专业知识：国际税收正义案例

国际税收体系是各种网络公民社会参与者的目标，从调动其专业知识的关键专业人士到针对逃税后果的反紧缩抗议者。在 2008 年金融危机之后的几年里，这些参与者的范围和彼此之间的合作有所增加。本文认为，跨国领域分析通过将税收正义议程的总体目标确定为相对于政治领域增加国际税收领域的他律性，来补充现有的以专业知识为导向的方法。这一目标需要调动不同领域的多种资源，从而形成跨越领域边界的网络关系来争夺领域间的关系，而不是任何单一的有界的领域斗争。