Special Issue: Furthering Critical Perspectives on Taxation
摘要截稿:
全文截稿: 2019-04-05
影响因子: 2.684
期刊难度:
CCF分类: 无
Overview
Critical Perspectives on Accounting published a special issue on taxation in 2010 highlighting how and why “tax matters” as an instrument of governmental power. It focussed on the role of taxation in addressing matters of social justice and the role of critical social theory in better understanding tax issues. As a forum for further reflection on the interface between taxation and grand social challenges, we are pleased to announce a follow up special issue.
Several years on, national and global tax landscapes are as complex as ever. The fallout from the global financial crisis has reduced fiscal revenues for governments at a time when the social demands on those revenues are increasing significantly. Leaked documents reveal the extent of the hidden wealth of the world’s elite, legislators attempt to respond to shifting public opinion, and regulators apparently have become more pro-active and collaborative in their attempts to combat malfeasance. Awareness about the importance of taxation in addressing social risks and injustices has increased – although such an agenda conflicts with certain influential forces that aim to reproduce the status quo.
This special issue is calling for papers of broad and critical interest that engage with current topics in taxation. Possible themes will include:
- How does or should tax impact on societal global challenges, for example, global poverty and environmental challenges, such as climate change and pollution;
- The interplay between tax evasion in its broadest sense and criminal activity;
- How the choices that are made and negotiated about tax (including who, what and how to tax), can (un)intentionally create or compound social justice problems;
- The contribution of historical (including colonial) aspects of the tax code to injustices in society;
- The role of supranational bodies and NGOs in highlighting problems related to taxation and proposing collaborative solutions that seek to improve the economic and social wellbeing of people around the world;
- How tax produces and maintains an array of inequities for socially disadvantaged groups and categories of people (aboriginals, immigrants, women, and so on);
- International collaboration and conflict around tax issues and policy development;
- The way both individuals and organisations “manage” their obligations to pay tax;
- The increasing power of large advisory firms in the construction and management of tax knowledge;
- How taxation creates unintended tensions between business and society and creates conflict within communities.
We have also seen a growing interest in interdisciplinary tax research, with a multiplicity of approaches that engage with tax praxis. We therefore also encourage in this special issue topics that examine:
- The relevance of diverse philosophical stances in the conduct of tax research and the ability of these practices to contribute to public tax knowledge;
- The ability of different theoretical approaches and methods to give voice to disadvantaged and marginalised group voices;
- Illustrations of innovation in conducting critical tax research and its role in generating impact;
- Obstacles that impact on the quality of critical tax research – including institutional factors that influence or constrain wider engagement with taxation, including the complexity and impenetrability of current tax codes.