Design And Conduct Of Research In Tax Law And Accounting

Design and Conduct of Research in Tax, Law and Accounting provides a comprehensive guide to the design and conduct of robust social research in a range of business contexts including tax, law and accounting. This book addresses not only the theoretical underpinnings of research, and how they shape methodological choices and design, but also the practicalities of writing, conducting, analysing and reporting. The book's focus is on assisting researchers to make sound choices in order to effectively address their research objective, as poorly designed research can lead to insupportable arguments and misinformed claims. With a style that stimulates critical thinking and reflection this book facilitates the identification of skills that are needed, and how best to acquire and employ them. It is particularly useful where researchers need to bridge new disciplines of knowledge. Design and Conduct of Research in Tax, Law and Accounting is an essential acquisition for all postgraduate, academic and professional researchers.

Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authors then go to introduce an inter-disciplinary research approach to taxation research. Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research. Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice.

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected. Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book: Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.

Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.

"The biennial tax administration conference held by ATAX ... ninth conference was held in Sydney in April 2010 ... . This edited volume of papers from the conference is organized into the three key themes of the conference ..."--Back cover.

Explaining in clear terms some of the main methodological approaches to legal research, the chapters in this edited collection are written by specialists in their fields, researching in a variety of jurisdictions. Covering a range of topics from Feminist Approaches to Law and Economics, each contributor addresses the topic of ‘lay decision makers in the legal system’ from their particular methodological perspective, explaining how they would approach the issue and discussing the suitability of their particular method. This focus on one main topic allows the reader to draw comparisons between methods with relative ease. The broad range of contributors makes Research Methods in Law well suited to an international audience, and it is ideal reading for PhD students in law, undergraduate dissertation students in law, LL.M Research students and early year researchers.