Who Cares about Tax Theory, and Why?: The Place of Tax Disciplines within Academia: Reflections from Downunder

Type of content
Conference Contributions - Other
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
Journal Title
Journal ISSN
Volume Title
Language
Date
2018
Authors
Sawyer AJ
Abstract

Taxation does not formallysit within a single discipline, and for that matter,there continues to be debateconcerning whether it is capable of being a discipline in its own right. Furthermore, taxation does not inherently exist without the existence of rules duly decreed, imposed and enforced on members of society. While the teaching of taxation is dominated byexploring the operation of fundamental principles and rules principally found within legislation (and interpreted by the courts), research in taxation utilises much broader perspectives. This includes contributions from disciplines throughout the social sciences, including accounting, economics, history, public policy, psychology and sociology. The paper explores the places in which the tax disciplinesitswithin academia, taking aprincipallyAustralasian perspective.

Description
Citation
Keywords
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Field of Research::15 - Commerce, Management, Tourism and Services::1503 - Business and Management
Field of Research::14 - Economics
Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
Fields of Research::39 - Education::3901 - Curriculum and pedagogy::390103 - Economics, business and management curriculum and pedagogy
Rights