Necessity and Rule Bending

Korra glared at Azula with all the power she could muster. It had absolutely no effect.

"How pathetic," Azula drawled. "Even your predecessor could glare better than you and he was a vegetarian who tried his hardest to be a pacifist until reality convinced him that sometimes you have to break a few eggs if you want to make a decent omelette."

"You're a terrible person, you know that right?" Korra grumbled. The teenager was half-buried under a pile of books and pieces of paper. "I'm the Avatar. I can understand the torture you call training, but do I really need to know how modern banking, taxation, and economics work?"

Azula poked Korra in the side with the cane she used whenever she had to fake being a helpless, old woman for a mission. "Money, Korra, makes the world go round. You might the Avatar, but you are only one person. Do you know why the Fire Nation did so well against the combined might of the Earth Kingdom, the Water Tribes, and the Air Nomads?"

"Because you guys were really good at setting stuff on fire?"

"Apart from that, Korra."

"Uh…" Korra had learned the hard way that the look on Azula's face right now meant that she had better give a decent answer or her afternoon training session was likely going to involve the wonders of lightning and what it did when it struck Avatars who were too slow to dodge or bend it away. "Industrial capacity?"

"Hmm…" Azula gave Korra a thoughtful look. "That's actually not a terrible answer. Yes. In simple terms, the advanced technology and greater industrial capacity of the Fire Nation gave us a sizeable advantage. However, it was our economic strength that truly allowed us to crush our enemies."

"I see…" Korra did her best to imitate the expression Tenzin had whenever he said anything particularly wise. Alas, her lack of a beard to stroke really ruined the effect.

"It's obvious that you don't." Azula sat down opposite Korra. "Logistics is the key to war, Korra. Armies need food, equipment, shelter, and other supplies. Whoever can provide those things the most efficiently across the largest possible area will be victorious. The Fire Nation was the first modern economy, and it was built on the industrialisation of production. Machines, primitive automation, mass production – all of these allowed us to out produce and out supply our opponents. Moreover, our stronger economy allowed us to either buy out or pressure independent factions, forcing them to join us or removing them from the field of battle."

"You make it sound like the Fire Nation should have won."

"In all honesty, we would have if my father hadn't been an idiot and if I hadn't been insane." Azula chuckled grimly. "The Earth Kingdom was on its last legs, ruled by a well-meaning but utterly incompetent man. The Water Tribes were essentially non-entities in terms of military strength outside of the polar regions. The Air Nomads, well, you know what happened there. Your predecessor and his allies rightfully identified that removing the Fire Nation's leadership was the best chance they had for victory, and my father obliged by picking a fight with Avatar Aang while I…" Azula's lips twitched. "I was in such a poor state of mind that I actually lost a fight to my brother. Honestly, if I'd been in my right mind, I would have beaten him easily. Oh, well, I can't really blame him. Had the roles been reversed, then I'd have done the same. Attacking an opponent who is too mentally unstable to fight properly is the intelligent thing to do."

Korra winced. Azula could occasionally be quite candid about her past, and it was not a nice past. "And this relates to my current assignment…?"

"You are the Avatar," Azula said. "When you reach the height of your power, I doubt there will be a single person who will be able to best you in battle. I will make sure of that. But the world is a big place. Can you be everywhere at once? Can you fight everyone's battles for them? You may not see it now, but the world stands on the precipice of change. Machinery continues to improve, the divisions between benders and non-benders grow, and discontent is rising."

"People keep telling me that," Korra murmured. "But I hardly ever get to leave this place."

"I will see what I can do about that," Azula replied. "A naive Avatar will likely end up a dead Avatar." She grinned. "Believe, I know. But back to the matter at hand. The truth, Korra, is that most people are not interested in high-minded ideals, honour, or anything like that. What they want is simple: a roof over their head, money in their pockets, and nice things for their family. Can you, as the Avatar, give that to them?"

"Not to all of them," Korra replied. "Maybe some, but not all."

"Yes. You're powerful… not omnipotent." Azula nodded at the books. "But as the Avatar you will be incredibly influential on the rulers of the various nations. Economic policy will be key to establishing long-lasting piece. If people are content, well fed, and wealthy, they will not go to war, nor will they look upon their neighbours with envy and discontent. As the Avatar, you will be called upon to settle conflicts. You need to understand which side you should be on and what recommendations you should make."

Korra nodded slowly. Years ago, she'd believed being the Avatar would be simple. The more she learned, the more she realised there was always more to learn. "That can't be your only motive, can it?"

"The White Lotus are not your friends," Azula said. "They are using you. In a way, everyone wants to use you. After all, you are the most powerful piece on the board. Keeping you isolated here removes your ability to form political alliances and amass monetary wealth. Once you take up your duties, though, you will be travelling a great deal. If you are wise, you will make political alliances, and you will spot investment opportunities."

"You're teaching me how to make those investments…" Korra paused as a thought occurred to her. She reached for a book and began to flip through it. "And you're teaching me how to hide any money I make!"

Azula smiled. "Very good. If people know where your money is, they can take it or cut you off from it. The White Lotus has eyes and ears everywhere. But if you have money they don't know about, they won't be able to plan against it, and they'll be caught off guard once you use it. Feign weakness until you have built up your strength."

"To buy an army?"

"If you need to." Azula shrugged. "But there are many other reasons why you might want to have money at your disposal. Bribes are essential throughout much of the world. Some coin here and there can preserve the peace temporarily while you look for a permanent solution. And promising individuals can be helped to reach their potentials if you have sufficient funds. Money, Korra, matters, and it is simply another form of power. You need to learn how to use it."

"How much money do you have?" Korra asked.

Azula told her.

"…" Korra's eye twitched. "Are you serious?"

"I have made many fine investments in my life, some legal and some… less so. Over time, those investments have paid off handsomely, and I have diversified my portfolio to ensure my fortunes are protected from downturns in any single area. How do you think I fund my spy network and my other endeavours? People don't work for free, and threats will only get you so far."

"You could buy better instant noodles then," Korra countered. "You always get the cheap stuff!"

"If I started spoiling you with premium instant noodles, you'd get soft." Azula smirked. "And what makes you think I'm not keeping the premium instant noodles for myself?"

"You wouldn't…" Korra trailed off as she realised that, yes, Azula totally would keep premium instant noodles. "You have!"

"Of course." Azula smiled sunnily. It was terrifying. "And now that you know about them, I can use them as a reward."

"You might be the most evil person I know," Korra said seriously.

"Oh, Korra, you have no idea."

X X X

Years later…

"It's awful," Bolin whined. "Do you have any idea how much money I'll have to hand over in tax at the end of the year?"

Mako sighed. "Bolin, we all have to pay taxes. It's how things are."

"We didn't use to pay taxes," Bolin muttered.

"That was back when we were working less… legitimate jobs," Mako replied. "And, please, never say that where anyone else can hear you."

"Isn't there anything you can do?" Bolin asked, turning his attention to Korra. "I mean… you're the Avatar. Can't you use your Avatar powers to reduce my tax burden?"

"I don't think that's how it works," Mako said. "She might be the master of the elements, but that doesn't give her magical tax powers."

"Hmm…" Korra pursed her lips. "I might be able to help you. What sort of records do you keep?"

Bolin made a face. "Opal makes me keep everything. I swear I've got an entire room full of paperwork."

"Let me have a look at it," Korra said. "I might just be able to do something."

"Korra actually doing paperwork instead of batting her eyelashes and trying to fob it off on Asami?" Mako grinned. "This I've got to see."

X X X

"Wait… you're saying I don't have to pay any tax… like… at all?" Bolin stared at Korra as though she had just revealed one of the secrets of the universe.

"Technically, you don't." Korra's lips curved up into a distinctly Azula-like smile. "What I'm suggesting might not follow the spirit of the law, but it does obey the letter of the law."

Halfway through Korra's two-hour perusal into Bolin's taxes, Mako had decided to leave. The less he knew about what Korra was planning to do, the more plausible deniability he had. Before leaving, he had asked Korra to please, please, please not do anything that Azula would do.

"Can we go to jail for that?" Bolin asked.

"No." Korra smirked. "Oh, they might try to take you to court, but you'd definitely win. When it comes to taxes it's all about understanding the law and making sure you tread the line but never cross it. Trust me. I learned how to do this from the best."

"You mean to tell me that Azula, the scariest, most terrifying person I've ever met, is a tax evader?"

"Actually, it depends, and she'd probably prefer the term tax minimiser. Azula pays all of her Fire Nation taxes. Due to how their constitution and taxation system works, she'd basically be stealing from her own family if she didn't."

"But when it comes to her other taxes…"

"Azula has made an absolute fortune from her businesses and investments in the Earth Kingdom, but I'd be amazed if she has ever paid more than a tenth of what she's supposed to. The best bit is that everything she's doing is technically legal. The Earth Kingdom even took her to court, but she represented herself and won. You should have seen the Earth Queen's face. She was so mad. She would have tried to arrest Azula, but I think we all know how that would have ended."

"Lots of fire and dead people?" Bolin winced. "You know, like the last time we went with her on a mission."

"Don't forget the lightning," Korra said. "Because there's almost always plenty of lightning too."

"I try not to think about the lightning," Bolin replied. "Like… remember that time I asked her if she could use lightning to cut stuff, and then she made a blade out of lightning and cut that guy into…" He gulped. "A million pieces."

"I think it was closer to ten pieces," Korra said. "But, yeah, I try not to think about that either."

Of course, that hadn't stopped her from pestering Azula for the technique. The old bender was the only one she'd ever seen who could manipulate lightning well enough to actually turn it into a stable, coherent weapon. Azula had smiled sunnily before informing Korra that she was finally ready to begin the next phase of her training.

She'd crawled into bed next to Asami that night looking as though she'd been hit by dozens of lightning bolts, which wasn't that far from the truth. On the upside, Korra was now much better with lightning, and while she couldn't yet maintain a lightning blade for longer than a few seconds, she was slowly getting the hang of it.

"So this whole tax thing is really okay?" Bolin asked.

"Yeah, but I'd recommend hiring a proper accountant," Korra replied. "You're earning enough money now that the deductions and other discounts are worth more than the price of the accountant. You should ask Asami or Opal if they know anyone good."

"Can't you keep doing it?" Bolin asked.

"I don't mind doing it," Korra said. "But there's no guarantee I'll always be around during tax season. I might have a mission or something."

Bolin pulled out the puppy dog eyes.

"Fine. I'll ask someone I know if they can help you out, just in case I'm not around next time."

X X X

When tax season arrived, Bolin had the wonderful pleasure of doing his taxes with Azula.

He hired an account after that.

X X X

Author's Notes

As always, I do not own Legend of Korra. I am not making any money off of this either.

Korra's naivety when it came to matters of economics in the show was mind-boggling. She might be the most powerful person in the world, but her naivety in certain critical areas left her woefully underprepared. Indeed, it's difficult to believe it wasn't intentional since keeping her naive would make it very easy for the White Lotus to 'advise' her in a manner that allowed them to use her power for their own ends.

Azula could break the rules, but I think she'd find it far more enjoyable to merely bend them and then rub her victory in the faces of her enemies. With Azula as one of her chief instructors, Korra would likewise pick up a similar approach, albeit with far less malevolence involved.

Incidentally, Azula was also the one who helped Aang structure the trust fund he left behind for Tenzin to maximise its profits and minimise its tax obligations. As a monk, he wasn't exactly trained in the noble art of tax minimisation and regulatory abuse. Thankfully, he did know someone who was, and he wasn't afraid to ask her for help.

Tenzin, though, is more well versed in that sort of thing. As a young man, he had to endure the same terrifying bureaucratic training as Korra did, which is something they've bonded over.

As always, I appreciate feedback. Reviews and comments are welcome.