000 01846cam a2200241 a 4500
008 111011s2012 enka b 001 0 eng
020 _a9780415577618
020 _a9780203122594
040 _aSDU
050 0 0 _aHJ2305
_bT235 2012
245 0 0 _aTaxation :
_ba fieldwork research handbook /
_cedited by Lynne Oats.
260 _aAbingdon, Oxon ;
_aNew York, NY :
_bRoutledge,
_c2012.
300 _axiv, 248 p.
_bill.
505 _aHKBU library
518 _aYT2025 M09
520 _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"--
650 0 _aTaxation
_xSocial aspects
_xResearch.
_9205368
650 0 _aTaxation
_xMethodology
_xResearch.
_9205369
650 0 _aTax administration and procedure
_xResearch.
_9205370
700 1 _aOats, Lynne.
_9205371
900 _a= C.1 SDU
942 _cGBE
_2lcc
999 _c107477
_d107477