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