当前位置: X-MOL 学术South African Journal of Accounting Research › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Tax research methodology for untested legislation: An exemplar for the tax scholar
South African Journal of Accounting Research Pub Date : 2019-09-02 , DOI: 10.1080/10291954.2019.1662212
Teresa M. Pidduck 1
Affiliation  

Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry. However, this raises the challenge of what method to employ in the absence of such judicial inquiry. The tax environment has become so dynamic that law reform occurs rapidly and the law has to be researched, in the absence of case law post legislative amendment. This article provides tax scholars with a methodological approach described as a structured pre-emptive analysis that overcomes this problem (in other words an adaptation of typical doctrinal reform-oriented approaches). Using an exemplar of an actual tax law problem, the paper demonstrates how to conduct rigorous research in the absence of case law dealing with legislation that is the subject of enquiry. The article makes two contributions. First, it gives transparency to the traditional doctrinal reform-oriented methods primarily used in law. Second, it illustrates a method that can be used to overcome the absence of case law.

中文翻译:

未经测试的立法的税收研究方法:税收学者的范例

使用典型的理论和改革导向方法的税务学者经常难以阐明研究过程,与此同时,这些方法通常需要对已经成为司法调查主题的立法进行分析。然而,这提出了在没有这种司法询问的情况下采用什么方法的挑战。税收环境变得如此动态,以至于法律改革迅速进行,必须在没有判例法经过立法修正案的情况下研究法律。本文为税务学者提供了一种方法学方法,该方法学被描述为克服了这个问题的结构化先发分析(换句话说,就是对典型的以教义改革为导向的方法的改编)。使用实际税法问题的示例,本文演示了如何在没有涉及作为调查主题的立法的判例法的情况下进行严格的研究。这篇文章有两个贡献。首先,它为主要用于法律的传统教义改革导向方法提供了透明度。其次,它说明了可以用来克服不存在判例法的方法。
更新日期:2019-09-02
down
wechat
bug