01732cam a2200205 a 4500008004100000020001800041020001800059040000800077050002200085245007100107260005600178300002200234505001700256518001500273520109600288650004001384650003701424650004801461700001701509111011s2012    enka     b    001 0 eng    a9780415577618  a9780203122594  aSDU00aHJ2305bT235 201200aTaxation :ba fieldwork research handbook /cedited by Lynne Oats.  aAbingdon, Oxon ;aNew York, NY :bRoutledge,c2012.  axiv, 248 p.bill.  aHKBU library  aYT2025 M09  a"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"-- 0aTaxationxSocial aspectsxResearch. 0aTaxationxMethodologyxResearch. 0aTax administration and procedurexResearch.1 aOats, Lynne.