TY - BOOK AU - Oats,Lynne TI - Taxation: a fieldwork research handbook SN - 9780415577618 AV - HJ2305 T235 2012 PY - 2012/// CY - Abingdon, Oxon, New York, NY PB - Routledge KW - Taxation KW - Social aspects KW - Research KW - Methodology KW - Tax administration and procedure N1 - HKBU library; YT2025 M09 N2 - "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"-- ER -