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International Handbook on Clinical Tax Education: Index

International Handbook on Clinical Tax Education
Index

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Notes

table of contents
  1. Title Page
  2. Copyright
  3. Contents
  4. List of figures
  5. List of tables
  6. List of appendices
  7. List of abbreviations
  8. Foreword
  9. 1. Introduction
  10. Part I. The tax clinic
    1. 2. A brief history of tax clinics around the globe
      1. 2.1 Key findings
      2. 2.2 Introduction
      3. 2.3 From humble beginnings
      4. 2.4 From east to west
      5. 2.5 From south to north
      6. 2.6 Conclusion
    2. 3. Project administration: how to set up a tax clinic
      1. 3.1 Key findings
      2. 3.2 Introduction
      3. 3.3 The foundations of a clinic
        1. Institutional and/or organisational support
        2. Costs and wider resources
        3. Supervision
        4. Insurance
        5. Data protection
      4. 3.4 Clinic design
        1. Student and supervisor recruitment
        2. Educational design
        3. Integration into community (client recruitment)
      5. 3.5 Concluding remarks
      6. 3.6 Key reading
    3. 4. Rationale: tax support for low-income individuals
      1. 4.1 Key findings
      2. 4.2 Introduction
      3. 4.3 Historical context
      4. 4.4 The tax charities – what they really do
        1. TaxAid
        2. Tax Help for Older People
        3. Tax clinics
      5. 4.5 The tax charities moving forward
      6. 4.6 Access to the tax charities
      7. 4.7 A rationale for low-income taxpayer support: common tax issues faced by those on a low income
        1. Non-tax issues
        2. Tax complexity
        3. Expansion of self-employment
        4. COVID-19
        5. Late registration and tax returns
        6. Other changes in how people are paid
        7. Incorrect PAYE codes
        8. Pension drawdown
        9. Proliferation of umbrella companies and disguised remuneration schemes
        10. Penalties
        11. Bankruptcy
        12. Digital exemption and assisted digital
        13. Working with HMRC to resolve generic tax issues
      8. 4.8 An international call to action
      9. 4.9 Concluding remarks
    4. 5. Rationale: tax and the poverty interface
      1. 5.1 Key findings
      2. 5.2 Introduction
      3. 5.3 Canvassing the tax and wider social issues addressed by the National Tax Clinic Program
        1. Tax and financial literacy
        2. The unmet need for tax advice in Australia
      4. 5.4 Introducing the UNSW Tax and Business Advisory Clinic
      5. 5.5 Benefit of tax clinics: Australia and internationally
        1. Opportunities for further research
      6. 5.6 Concluding remarks
  11. Part II. Tax clinics and our communities
    1. 6. Engagement in the community
      1. 6.1 Key findings
      2. 6.2 Introduction
      3. 6.3 The external stakeholders in CTE
        1. Supporting your local community
        2. Becoming part of the local community
      4. 6.4 Concluding remarks
    2. 7. Listening to our communities: the Community Tax Law Project as an example of a low-income taxpayer community-focused service provider
      1. 7.1 Key findings
      2. 7.2 Introduction
      3. 7.3 What does a community-focused tax clinic look like?
        1. Mission driven
        2. Community understanding and support
      4. 7.4 What populations are you going to serve?
        1. Demographic scope: how do your clients live, work, pray or play?
        2. Resources and limitations
        3. Learn from failures
      5. 7.4 What do these populations need or want?
      6. 7.5 What specifically does your clinic require to meet these needs and wants?
        1. Community partners: you cannot reach everyone by yourself
        2. Social capital: the who, what and when of building your clinic family
        3. Finances: the lights do not stay on with positive thoughts and well wishes
      7. 7.6 How do I fix the problem at the source? Yelling up the chain: advocacy as part of the clinic’s mission?
        1. Community advocacy
        2. Administrative advocacy
        3. Litigation as a venue for change
        4. Governmental advocacy
      8. 7.7 Conclusion
    3. 8. Public education: the Tax Club UNILAG
      1. 8.1 Key findings
      2. 8.2 The context of the Tax Club UNILAG
      3. 8.3 The creation of Tax Club UNILAG
      4. 8.4 An overview of the club’s activities
      5. 8.5 The importance of tax clubs
      6. 8.6 Some challenges faced by the tax club
      7. 8.7 Support for the use of tax clubs in education
      8. 8.8 Looking to the future
      9. 8.9 Concluding remarks
    4. 9. Public education: engaging with secondary education in schools
      1. 9.1 Key findings
      2. 9.2 Introduction
      3. 9.3 Tax clinics as defenders of taxpayer rights
      4. 9.4 Partnering with secondary education
        1. How the partnership was established
        2. Benefits of the community partnership
      5. 9.5 Conclusion
    5. 10. Taxpayer resolution: improving taxpayer compliance in Indonesia
      1. 10.1 Key findings
      2. 10.2 Introduction
      3. 10.3 Taxation in Indonesia in a nutshell
        1. Registration
        2. Bookkeeping
        3. Payment
        4. Reporting
        5. Audits and penalties
      4. 10.4 Revenue and taxpayer compliance
      5. 10.5 Improving individual taxpayer compliance
        1. The formation of the FoT community
        2. The development of FoT
      6. 10.6 Conclusion
    6. 11. Policy changes: impact on and through the Tax Court
      1. 11.1 Key findings
      2. 11.2 Introduction
      3. 11.3 Government approach
        1. Regulations and other rules
      4. 11.4 Role of tax clinics in shaping the law
        1. Litigation: impact of clinics on the community of low-income taxpayers
        2. Commenting on proposed legislation, regulations, forms and rules
        3. Commenting on systemic problems at the IRS
      5. 11.5 Conclusion
    7. 12. Marginalised voices: tax and the criminal justice system
      1. 12.1 Key findings
      2. 12.2 Introduction
      3. 12.3 Making Tax Digital
      4. 12.4 Digital exclusion
      5. 12.5 Tax issues – people in prison
        1. Digital exclusion – people in prison
        2. People in prison/with previous lived experience of prison as clinic clients
        3. Prison and self-employment
        4. Tax and self-employment
      6. 12.6 Student and university benefits
      7. 12.7 Conclusion
  12. Part III. Tax clinics and our students
    1. 13. Pedagogical theory and clinical tax education
      1. 13.1 Key findings
      2. 13.2 Introduction
      3. 13.3 Fostering the next generation of tax advisers: the importance of pro bono
      4. 13.4 Relevant pedagogical theories
        1. Employability from tax clinics: work-integrated learning (WIL)
        2. Growing student motivation and confidence: self-determination theory (SDT)
      5. 13.5 Concluding remarks
      6. 13.6 Key reading
    2. 14. Enhancing student experience: shadowing, role-plays and reflection
      1. 14.1 Key findings
      2. 14.2 Introduction: pedagogical rationale
      3. 14.3 Initial collaboration
      4. 14.4 Implementation
        1. Student recruitment
        2. EOI, CV and job interview
        3. Participation and presentation
      5. 14.5 From theory to practice
        1. Shadowing
        2. Team-based approach
        3. Role-plays
        4. Reflection and report writing
        5. Career readiness
        6. COVID-19 and the impact on the student experience
      6. 14.6 Conclusion
    3. 15. Introducing tax advocacy to students
      1. 15.1 Key findings
      2. 15.2 Introduction
      3. 15.3 The structure of a clinic course
        1. The seminar component
        2. The client representation component
      4. 15.4 Major design choices within the clinic model
        1. The directive–nondirective continuum
        2. Level of student responsibility for cases
        3. Use of examples and templates
        4. Case supervision
        5. Tension between client service and student educational development
      5. 15.5 Developing a reflective practice
        1. Exercising agency over one’s professional development
        2. Building the habit of reflection
      6. 15.6 Skills and direct advocacy experience
        1. Law firm management
        2. Ethics
        3. Multicultural lawyering
        4. Legal skills
          1. 1. Interviewing
          2. 2. Fact and legal investigation
          3. 3. Client advice and communication
          4. 4. Document drafting
        5. The advocacy mind-set
      7. 15.7 Working with community members
      8. 15.8 Conclusion
    4. 16. Developing employability skills through practice-based learning
      1. 16.1 Key findings
      2. 16.2 Introduction
      3. 16.3 Rationale for the TAC at UEL
        1. To raise awareness and provide free guidance in response to the COVID-19 lockdown
        2. To support employability of our accounting and finance students
      4. 16.4 Relevant literature
        1. Voluntary services: student, faculty and practitioner participation
        2. Pro bono: the participation of experienced practitioners
      5. 16.5 Clinic design
        1. Student volunteers
        2. Practice-led teaching
        3. External impact, collaborations and partnerships
        4. Student experience
        5. The challenges of tax and accounting clinics
      6. 16.6 Data and methodology
      7. 16.7 Results and discussion
        1. Tax and accountancy clinic and employability skills development
        2. The impact of COVID-19 on student TAC experience
        3. The measurement of students’ satisfaction: quality of the TAC training
      8. 16.8 Concluding remarks
    5. 17. Students’ professional identity and a fully online tax clinic
      1. 17.1 Key findings
      2. 17.2 Introduction
      3. 17.3 The Griffith Tax Clinic
        1. Face-to-face
        2. Online
      4. 17.4 Research methodology
        1. Participants
      5. 17.5 Data results
        1. Overall
        2. Nationality
        3. PWE (Professional Work Experience)
        4. Limitations of research and future research
      6. 17.6 Concluding remarks
  13. Part IV. Moving forwards
    1. 18. A research roadmap for tax clinics
      1. 18.1 Key findings
      2. 18.2 Introduction
      3. 18.3 Developing the tax clinic as a research project
      4. 18.4 Mapping the research field
      5. 18.5 Research methods
      6. 18.6 Theoretical perspectives
      7. 18.7 Concluding remarks
    2. 19. Moving forwards: tax clinics and business schools
      1. 19.1 Key findings
      2. 19.2 Introduction: the civic university
      3. 19.3 Widening participation
      4. 19.4 The challenge of professional accreditation
      5. 19.5 Practical experience
      6. 19.6 Some ideas for clinics going forwards
        1. Replacing High Volume Agents (HVAs)
        2. Child Trust Funds
        3. Cryptocurrencies
      7. 19.7 Policy clinics
        1. Desk research for the Office of Tax Simplification
        2. Educating policy makers
        3. Drawing on students’ experiences of the tax system
      8. 22.8 Concluding remarks
    3. 20. Concluding remarks
  14. Index

Index

  • access to justice, xv, 67, 73, 77, 79, 267. See also tax clinics; unrepresented taxpayers
  • Australia, 11–13, 20, 25, 33, 50–57, 63, 225, 240–58, 267
  • Australian National University Tax Clinic, 33, 57
  • Australian Tax Office, 12, 51, 56
  • business schools, 7–8, 18, 80, 159, 164, 166, 220–36, 275–92
  • Center for Taxpayer Rights, 65–6, 74, 294
  • annual conference, 74, 294
  • Chartered Institute of Taxation, 30–31, 88, 96–7, 145, 175
  • Chicago Tax Club, 87
  • Child Trust Funds, 285–7
  • client
  • communication, 68, 158, 214–15, 229–30
  • demographics, 35, 72–3, 211, 267. See also unrepresented taxpayers
  • interviews, 206, 212–13, 244–5, 250–51, 254
  • outcomes. See tax clinics, impacts of
  • prisoners. See criminal justice system
  • service, 21, 102–5, 186–7, 207
  • small businesses. See small and medium-sized enterprises
  • client-centred lawyering, 215
  • clinical legal education, 1–2, 100, 163–4, 198–9
  • clinical tax education
  • advocacy, xiv, 10, 13, 52, 81–3, 102–4, 142, 178, 197–217, 267
  • assessment, 26, 179, 184, 190–94, 208–9, 229–30, 235, 245
  • clubs, 85–99, 111–28
  • collaboration, 13, 18, 96, 156, 181–2, 229–30, 262–3, 268
  • definition, 1–2, 16
  • disengagement/engagement, 63, 74, 93–4, 98–9, 153, 171, 191, 202, 229, 258, 276, 293
  • extracurricular, 25–6, 85–99, 266
  • intracurricular, 25–6, 100–110, 201, 266
  • learning environments, 164
  • mentoring, 22, 87, 96–7, 109, 226, 243, 250, 255, 266
  • models of, 24
  • non-directive teaching, 201–7, 215
  • online, 19, 21, 77, 108–9, 156, 172, 178, 234, 240–58, 268, 272
  • real-world learning, 151, 164, 168, 170, 207, 248, 265
  • research. See research
  • resources needed. See tax clinics
  • role-playing, 121, 190–92, 195
  • shadowing, 171, 187–9
  • students’ experience. See student, experience
  • teams-based approach, 189–90
  • theory. See pedagogical theories
  • widening participation, 276–80, 282
  • Clinical Tax Education Project, 265
  • clinics. See tax clinics
  • community, 55, 62
  • advocacy. See clinical tax education, advocacy
  • assumptions, 75–6
  • attitudes, 95, 121, 125–6, 268, 270
  • communication, 68, 89–90
  • community lawyering, 216
  • demographics, 72–3, 95, 105
  • engagement, 61–4, 65–83, 125, 211
  • focus, 67–71, 293
  • geographic location, 71–2, 101–2
  • partners, 77–8, 96–7, 107–9, 230
  • relationships, 95, 100, 217, 229–30
  • support, 70–71, 216, 276
  • understanding the, 70, 293
  • the Community Tax Law Project, xiii, 9–10, 65–84
  • compliance, 1, 62, 85–7, 91–2, 94, 112, 128, 222, 263–4, 271
  • bookkeeping, 44, 64, 111, 114–15, 123, 226
  • deterrence, 119
  • digitisation. See digital exclusion; Making Tax Digital
  • filing tax returns, 13–14, 40, 62, 68, 116, 146, 186, 222, 232, 236, 267
  • improving, 125
  • non-compliance, 20, 43, 119
  • payment of tax, 115, 125
  • penalties, 14, 30, 40, 42–3, 106, 116, 149, 154–5, 192
  • public education, 86
  • reporting, 73, 106, 115–17, 145, 202
  • tax complexity, 37–8, 45, 50, 61–2
  • construction industry scheme, 157
  • COVID-19, 35, 39–40, 49–50, 69, 108, 146, 154–5, 194–5, 220–23, 230–31, 234–5, 240–45, 257, 265–6, 272
  • criminal justice system
  • Prisoner Learning Alliance, 149–52
  • self-employment, 157
  • tax issues, 148–9, 157. See also unrepresented taxpayers
  • university partnerships, 143
  • virtual campus, 150
  • cryptocurrency, 287
  • Curtin Tax Clinic, 11–13, 17, 19, 51, 182
  • debt, 1, 13, 27, 30, 36–7, 39–40, 43–7, 50–51, 53–4, 149, 202–4, 267. See also poverty
  • developing countries, 85
  • digital exclusion, 43–4, 146–52, 159, 283
  • empowerment, 55, 62, 86
  • Fogg Behaviour Model, 120–21
  • Friends of Tax, 111–28
  • Griffith Tax Clinic, 12, 240, 243–6
  • Harvard Law School Tax Clinic, 8, 129–42, 201, 207, 216
  • High Volume Agents, 284–5
  • Indonesia, 111–28
  • Indonesian tax law, 112–17
  • Internal Revenue Service (IRS), 20, 65, 88, 101, 129–42, 203
  • Ireland, 14, 21, 63
  • knowledge exchange, 63
  • Knowledge Exchange Framework, 63
  • law schools, 7, 68, 80, 100–101, 163–5, 176
  • legal aid, xiii, 67–8, 166
  • Lewis & Clark Tax Clinic, 197–217
  • litigation, xiv, 10, 64, 82, 129–42, 205, 216, 293
  • strategic, 130–31
  • successful, 132
  • taxpayer representation, 198
  • lobbying, 56–7, 82–3
  • London, 220–22
  • Making Tax Digital, 34, 44, 143–6, 283
  • mental health, 35, 37, 53–7, 188. See also student, wellbeing
  • Microsoft Teams, 231, 234, 240, 245
  • National Tax Clinic Program, 2, 12, 33, 48, 194, 225, 261
  • National Taxpayer Advocate, xiv, 10, 101, 142, 216
  • National Taxpayer Project, 11, 179
  • Nigeria, 85–99
  • North West Tax Clinic, 13–14, 17–19, 61, 64, 153, 226, 276, 282
  • Office of Tax Simplification, 38, 288–92
  • Organisation for Economic Co-operation and Development, 86, 98, 125
  • pedagogical theories
  • experiential learning theory, 23, 167–9, 181, 193, 232, 236, 266
  • Kolb, David, 167–9, 178
  • practice-led teaching, 228–9
  • self-determination theory, 172–7
  • self-efficacy, 246, 248–57
  • work-integrated learning theory, 169–72, 240–58
  • policy, 62, 81–2, 262–3, 268, 274, 287–92. See also tax clinics, policy clinic
  • Polytechnique of State Finance STAN, 111
  • poverty, 29, 34, 37, 47–57, 61, 267
  • prisons. See criminal justice system
  • pro bono, xiii, 30–34, 50, 53–4, 74–5, 101–2, 165–6, 227, 230–31, 265–7. See also tax clinics
  • professional accreditation, 25, 280–83
  • professional tax bodies, 24, 281
  • public tax education, 2, 17, 62–4, 90–93, 100–10, 119–20, 125, 276, 278, 283, 285–6
  • attendance, 125
  • role playing, 120–21
  • quality assurance, 21–2, 235–6
  • regulated professions, 2, 20–21
  • law, 1, 20–21
  • tax, 1, 20–21
  • representation (legal) 62, 133–4. See also litigation; unrepresented taxpayer
  • research, 261–74
  • developing projects, 263–5
  • empirical, 119–27, 212, 231–6, 240–58
  • ethics, 72, 246
  • future, 56, 257, 273–4
  • interdisciplinary nature, 262, 268–9, 271
  • limitations, 257
  • literature review, 265–9
  • methods, 112, 231–2, 246–7, 269–72
  • surveys, 121, 231–2, 246
  • theoretical frameworks, 272–3
  • RIFT Social Enterprise, 153–7
  • Scottish Tax Clinic, 13–14, 17, 33, 72, 282
  • secondary education, 100–10
  • small and medium-sized enterprises, 220–36
  • social media, 19, 27, 35, 68, 74, 89, 92, 229
  • student
  • altruism, 165–6
  • competence, 172–7, 225
  • demographics, 216–17, 246–7, 252–4, 276–80
  • development, 158, 164, 170, 198–9,
  • employability, 170, 194, 223–5, 233–4, 282–3
  • experience, 179–95, 199, 230, 232, 247–57
  • mentoring of. See clinical tax education, mentoring
  • prior professional work experience, 254–7
  • professional conduct. See tax clinics, ethics
  • professional identity, 240–58
  • recruitment. See tax clinics, student recruitment
  • reflective practice, 207–9
  • responsibility, 202–4, 228, 245. See also clinical tax education, non-directive teaching
  • as role models, 110
  • skill development, 158, 211–15, 225, 227, 233–4, 282–3, 293
  • training, 105–6, 191, 197–217
  • wellbeing, 189
  • Sustainability Research Institute, 226
  • Sustainable Development Goals, 146
  • tax
  • avoidance, 27, 38, 42, 61, 126, 225
  • compliance. See compliance
  • court, 56, 79, 116, 129–42, 198, 200
  • enforcement, 119
  • expertise, 7, 32, 47, 50, 97, 130, 166
  • personal tax account (UK), 148
  • regulations, 2, 81, 91, 131–2, 134–5, 138–42, 222
  • revenues, 91, 117–19, 126–8, 144
  • Tax and Accountancy Clinic (University of East London), 220–36
  • TaxAid UK, 3, 13, 28–46, 69, 80, 149, 153
  • access to, 34–6
  • mission, 69
  • tax clinics (including LITC)
  • business case for, 17–18
  • collaboration, 74, 96
  • community-focused, 67–9
  • costs, 18–20, 74, 79–80
  • data protection, 22–3, 294
  • drafting advice, 215
  • education. See compliance, public education
  • ethics, 210
  • failures and challenges, 75, 230–31
  • funding, xiii, 2, 9, 12, 14, 17–20, 31, 46, 65, 75, 79–80, 83, 156, 264, 274, 286
  • historical development of, 2, 7–15, 101
  • how to, 16–27, 209, 227–31, 294–5
  • impacts of, 11, 54–5, 63, 129, 134–9, 247–57
  • infrastructure, 17–19, 34, 64, 76–7, 227–31
  • insurance, 22, 64, 210, 231, 294
  • live client, 17–24, 27, 129–42, 175, 198, 244–6, 293 marketing of, 17, 19, 26–7, 64, 74, 222, 229. See also social media
  • measurement of success, 63
  • minimalist, 283–4
  • mission, 62, 69, 77–8, 80, 102–3, 198, 200, 230
  • network, 78–9
  • pilots, 12, 14, 18–19, 30, 51, 153, 156–7, 225–6, 294
  • policy clinic, 81–3, 287–92
  • public consultation involvement, 93, 139–42
  • rationale for, 2, 45
  • representation. See litigation
  • simulated, 16, 22–4, 27, 61–2, 178, 181, 186, 195, 213, 241–2, 255, 293
  • student recruitment, 24–5, 183–4, 228
  • supervision of, 21, 52, 198, 205–7, 210, 226–7, 245
  • Tax Clinics Program Logic, 267
  • Tax Club UNILAG, 87–90
  • Tax Help for Older People, 28–46
  • access to, 34–6
  • Tax Justice Network, 98, 224
  • tax literacy, 1, 27, 37, 40, 47–50, 55, 61, 85–7, 91, 99, 109, 119, 125, 266, 293
  • taxpayer rights, 9–10, 102–5, 110, 294
  • Texas Tax Club Movement, 87
  • trust, xiv, 69–71, 73, 77, 86, 95, 126, 144, 200
  • United Kingdom, 13–14, 20, 28–46, 63, 220–36, 267
  • United States of America, 7–11, 20, 33, 65–83, 100–10, 129–42, 197–217
  • University of Galway Tax Clinic, 14, 262, 269
  • unrepresented taxpayers, xiii, 10–11, 13, 31–2, 52, 133–4, 141, 182, 192, 244, 251, 262, 267
  • assumptions, 75–6, 119
  • bankruptcy, 43, 67
  • digital capability. See digital exclusion
  • farmworkers, 76
  • gig economy, 40–41, 50, 54, 138
  • prisoners. See criminal justice system
  • refugees, 73
  • voices, 129, 132, 143–59
  • vulnerabilities, 31–2, 37, 47, 50–51, 53, 62, 147, 152, 278
  • UNSW Tax and Business Advisory Clinic, 51–7
  • volunteering, 21, 32, 34, 74, 183, 228, 233, 275, 279. See also tax clinics, student recruitment; tax clinics, supervision of
  • Washington and Lee University, 64, 101–3

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