Paper Short Abstract:

The paper presents which meaning and value the Georgian migrants residing in Poland bring to the practice of paying or not paying taxes, and at what extent migrant tax practices is the part of cultural practices articulated by them.

Paper Abstract:

The Georgian migrants residing in Poland since 1991 are mainly tied into four language communities which pre-defines their strategies and paths in articulating and, if happens, acquiring new cultural practices. As a result, one may observe dominantly four cultural and language areas present in the migrant practices of the Georgians residing in Poland, i.e. Georgian, Polish, Russian and English.

The paper addresses the tax practices articulated by Georgian migrants in Poland for analysing the co-relation of language and tax practices as key elements of the cultural practices.

Which way do the Georgians in Poland build their tax strategies? How are they connected with the language strategies operated in a given area of life in receiving communities in Poland? How do the Georgian migrants residing in Poland communicate with the receiving communities in Poland, in particularly local and national tax authorities?

The research paper depicts, based on the research results implemented in 2020-2023 derived from participant observation, individual and group conversations within the research group of Georgian migrants, which meaning and value they entitle the tax responsibility both towards their sending and receiving communities. The above-mentioned methods, including the tool of autobiographical narrative applied particularly in individual conversations, allow to follow the narrative towards the value and meaning of tax in correlation with language practices and domains where the given language is used at, e.g.professional, private, inter-communal and inter-generational.