Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation McKerchar, Margaret en_US 2021-11-25T12:37:19Z 2021-11-25T12:37:19Z 2008 en_US
dc.description.abstract Taxation is a fundamental part of everyday life and it comes as no surprise that it attracts great interest from policymakers, academics, business and the wider community both in Australia and overseas. However, those interested in tax research come from very diverse discipline backgrounds including law, accounting, economics, political science, psychology and philosophy. The prior learning of many tax researchers does tend to be in the study and application of the law and typically they have little training in or exposure to the detail of the theory and practice of research design. This is a limitation for both academics and for the growing body of research students that they are being called upon to supervise. There is capacity to improve the capability of tax researchers by evaluating best practice in closely related disciplines and exploring that of other disciplines that could have relevance to taxation. The paper explores the fundamental aspects of research design, including a range of philosophical paradigms and strategies of inquiries that could have application to taxation. The framing of research questions (or hypotheses) is considered, as is the need for alignment between research objectives, research questions, philosophical paradigms, strategies of inquiry and knowledge claims. The application of mixed-method designs is also considered. Pitfalls in research design to be avoided are discussed as are suggestions by which the robustness of tax research can be improved. en_US
dc.identifier.issn 1448-2398 en_US
dc.language English
dc.language.iso EN en_US
dc.rights CC BY-NC-ND 3.0 en_US
dc.rights.uri en_US
dc.source Legacy MARC en_US
dc.subject.other taxation en_US
dc.subject.other research methodologies en_US
dc.title Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation en_US
dc.type Journal Article en
dcterms.accessRights open access
dspace.entity.type Publication en_US
unsw.description.publisherStatement The eJournal of Tax Research is published by the Faculty of Law, UNSW: en_US
unsw.relation.faculty Law & Justice
unsw.relation.ispartofissue 1 en_US
unsw.relation.ispartofjournal eJournal of Tax Research en_US
unsw.relation.ispartofpagefrompageto 5-22 en_US
unsw.relation.ispartofvolume 6 en_US
unsw.relation.originalPublicationAffiliation McKerchar, Margaret, Australian School of Taxation (Atax), Faculty of Law, UNSW en_US
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