Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?

Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.