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.
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