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International Handbook on Clinical Tax Education: Contents

International Handbook on Clinical Tax Education
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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

Contents

  1. List of figures
  2. List of tables
  3. List of appendices
  4. List of abbreviations
  5. Foreword Nina Olson
  6. 1.     Introduction
  7. Amy Lawton with Annette Morgan, David Massey and Donovan Castelyn
  8. Part I. The tax clinic
  9. 2.     A brief history of tax clinics around the globe
  10. Donovan Castelyn and Annette Morgan
  11. 2.1 Key findings
  12. 2.2 Introduction
  13. 2.3 From humble beginnings
  14. 2.4 From east to west
  15. 2.5 From south to north
  16. 2.6 Conclusion
  17. 3.     Project administration: how to set up a tax clinic
  18. Amy Lawton
  19. 3.1 Key findings
  20. 3.2 Introduction
  21. 3.3 The foundations of a clinic
  22. Institutional and/or organisational support
  23. Costs and wider resources
  24. Supervision
  25. Insurance
  26. Data protection
  27. 3.4 Clinic design
  28. Student and supervisor recruitment
  29. Educational design
  30. Integration into community (client recruitment)
  31. 3.5 Concluding remarks
  32. 3.6 Key reading
  33. 4.     Rationale: tax support for low-income individuals
  34. Tina Riches
  35. 4.1 Key findings
  36. 4.2 Introduction
  37. 4.3 Historical context
  38. 4.4 The tax charities – what they really do
  39. TaxAid
  40. Tax Help for Older People
  41. Tax clinics
  42. 4.5 The tax charities moving forward
  43. 4.6 Access to the tax charities
  44. 4.7 A rationale for low-income taxpayer support: common tax issues faced by those on a low income
  45. Non-tax issues
  46. Tax complexity
  47. Expansion of self-employment
  48. COVID-19
  49. Late registration and tax returns
  50. Other changes in how people are paid
  51. Incorrect PAYE codes
  52. Pension drawdown
  53. Proliferation of umbrella companies and disguised remuneration schemes
  54. Penalties
  55. Bankruptcy
  56. Digital exemption and assisted digital
  57. Working with HMRC to resolve generic tax issues
  58. 4.8 An international call to action
  59. 4.9 Concluding remarks
  60. 5.     Rationale: tax and the poverty interface
  61. Ann Kayis-Kumar, Lily Pan, Michael Walpole, Bradley Hastings and Jack Noone
  62. 5.1 Key findings
  63. 5.2 Introduction
  64. 5.3 Canvassing the tax and wider social issues addressed by the National Tax Clinic Program
  65. Tax and financial literacy
  66. The unmet need for tax advice in Australia
  67. 5.4 Introducing the UNSW Tax and Business Advisory Clinic
  68. 5.5 Benefit of tax clinics: Australia and internationally
  69. Opportunities for further research
  70. 5.6 Concluding remarks
  71. Part II. Tax clinics and our communities
  72. 6.     Engagement in the community
  73. Amy Lawton, Annette Morgan, David Massey and Donovan Castelyn
  74. 6.1 Key findings
  75. 6.2 Introduction
  76. 6.3 The external stakeholders in CTE
  77. Supporting your local community
  78. Becoming part of the local community
  79. 6.4 Concluding remarks
  80. 7.     Listening to our communities: the Community Tax Law Project as an example of a low-income taxpayer community-focused service provider
  81. David Sams
  82. 7.1 Key findings
  83. 7.2 Introduction
  84. 7.3 What does a community-focused tax clinic look like?
  85. Mission driven
  86. Community understanding and support
  87. 7.4 What populations are you going to serve?
  88. Demographic scope: how do your clients live, work, pray or play?
  89. Resources and limitations
  90. Learn from failures
  91. 7.4 What do these populations need or want?
  92. 7.5 What specifically does your clinic require to meet these needs and wants?
  93. Community partners: you cannot reach everyone by yourself
  94. Social capital: the who, what and when of building your clinic family
  95. Finances: the lights do not stay on with positive thoughts and well wishes
  96. 7.6 How do I fix the problem at the source? Yelling up the chain: advocacy as part of the clinic’s mission?
  97. Community advocacy
  98. Administrative advocacy
  99. Litigation as a venue for change
  100. Governmental advocacy
  101. 7.7 Conclusion
  102. 8.     Public education: the Tax Club UNILAG
  103. Edidiong Bassey and Aduloju Oluwatofunmi
  104. 8.1 Key findings
  105. 8.2 The context of the Tax Club UNILAG
  106. 8.3 The creation of Tax Club UNILAG
  107. 8.4 An overview of the club’s activities
  108. 8.5 The importance of tax clubs
  109. 8.6 Some challenges faced by the tax club
  110. 8.7 Support for the use of tax clubs in education
  111. 8.8 Looking to the future
  112. 8.9 Concluding remarks
  113. 9.     Public education: engaging with secondary education in schools
  114. Michelle Lyon Drumbl
  115. 9.1 Key findings
  116. 9.2 Introduction
  117. 9.3 Tax clinics as defenders of taxpayer rights
  118. 9.4 Partnering with secondary education
  119. How the partnership was established
  120. Benefits of the community partnership
  121. 9.5 Conclusion
  122. 10.   Taxpayer resolution: improving taxpayer compliance in Indonesia
  123. Kristian Agung Prasetyo and Khusnaini
  124. 10.1 Key findings
  125. 10.2 Introduction
  126. 10.3 Taxation in Indonesia in a nutshell
  127. Registration
  128. Bookkeeping
  129. Payment
  130. Reporting
  131. Audits and penalties
  132. 10.4 Revenue and taxpayer compliance
  133. 10.5 Improving individual taxpayer compliance
  134. The formation of the FoT community
  135. The development of FoT
  136. 10.6 Conclusion
  137. 11.   Policy changes: impact on and through the Tax Court
  138. Keith Fogg
  139. 11.1 Key findings
  140. 11.2 Introduction
  141. 11.3 Government approach
  142. Regulations and other rules
  143. 11.4 Role of tax clinics in shaping the law
  144. Litigation: impact of clinics on the community of low-income taxpayers
  145. Commenting on proposed legislation, regulations, forms and rules
  146. Commenting on systemic problems at the IRS
  147. 11.5 Conclusion
  148. 12.   Marginalised voices: tax and the criminal justice system
  149. Deborah Wood
  150. 12.1 Key findings
  151. 12.2 Introduction
  152. 12.3 Making Tax Digital
  153. 12.4 Digital exclusion
  154. 12.5 Tax issues – people in prison
  155. Digital exclusion – people in prison
  156. People in prison/with previous lived experience of prison as clinic clients
  157. Prison and self-employment
  158. Tax and self-employment
  159. 12.6 Student and university benefits
  160. 12.7 Conclusion
  161. Part III. Tax clinics and our students
  162. 13.   Pedagogical theory and clinical tax education
  163. Amy Lawton
  164. 13.1 Key findings
  165. 13.2 Introduction
  166. 13.3 Fostering the next generation of tax advisers: the importance of pro bono
  167. 13.4 Relevant pedagogical theories
  168. Employability from tax clinics: work-integrated learning (WIL)
  169. Growing student motivation and confidence: self-determination theory (SDT)
  170. 13.5 Concluding remarks
  171. 13.6 Key reading
  172. 14.   Enhancing student experience: shadowing, role-plays and reflection
  173. Connie Vitale and Andrew Medlen
  174. 14.1 Key findings
  175. 14.2 Introduction: pedagogical rationale
  176. 14.3 Initial collaboration
  177. 14.4 Implementation
  178. Student recruitment
  179. EOI, CV and job interview
  180. Participation and presentation
  181. 14.5 From theory to practice
  182. Shadowing
  183. Team-based approach
  184. Role-plays
  185. Reflection and report writing
  186. Career readiness
  187. COVID-19 and the impact on the student experience
  188. 14.6 Conclusion
  189. 15.   Introducing tax advocacy to students
  190. Sarah Lora and Christine Speidel
  191. 15.1 Key findings
  192. 15.2 Introduction
  193. 15.3 The structure of a clinic course
  194. The seminar component
  195. The client representation component
  196. 15.4 Major design choices within the clinic model
  197. The directive–nondirective continuum
  198. Level of student responsibility for cases
  199. Use of examples and templates
  200. Case supervision
  201. Tension between client service and student educational development
  202. 15.5 Developing a reflective practice
  203. Exercising agency over one’s professional development
  204. Building the habit of reflection
  205. 15.6 Skills and direct advocacy experience
  206. Law firm management
  207. Ethics
  208. Multicultural lawyering
  209. Legal skills
  210. 1. Interviewing
  211. 2. Fact and legal investigation
  212. 3. Client advice and communication
  213. 4. Document drafting
  214. The advocacy mind-set
  215. 15.7 Working with community members
  216. 15.8 Conclusion
  217. 16.   Developing employability skills through practice-based learning
  218. Eric O. Boahen, Shampa Roy-Mukherjee, Emmanuel Ambe and James Tuffour
  219. 16.1 Key findings
  220. 16.2 Introduction
  221. 16.3 Rationale for the TAC at UEL
  222. To raise awareness and provide free guidance in response to the COVID-19 lockdown
  223. To support employability of our accounting and finance students
  224. 16.4 Relevant literature
  225. Voluntary services: student, faculty and practitioner participation
  226. Pro bono: the participation of experienced practitioners
  227. 16.5 Clinic design
  228. Student volunteers
  229. Practice-led teaching
  230. External impact, collaborations and partnerships
  231. Student experience
  232. The challenges of tax and accounting clinics
  233. 16.6 Data and methodology
  234. 16.7 Results and discussion
  235. Tax and accountancy clinic and employability skills development
  236. The impact of COVID-19 on student TAC experience
  237. The measurement of students’ satisfaction: quality of the TAC training
  238. 16.8 Concluding remarks
  239. 17.   Students’ professional identity and a fully online tax clinic
  240. Brett Freudenberg, Melissa Belle Isle, Colin Perryman, Kristin Thomas and Ashleigh Cohen
  241. 17.1 Key findings
  242. 17.2 Introduction
  243. 17.3 The Griffith Tax Clinic
  244. Face-to-face
  245. Online
  246. 17.4 Research methodology
  247. Participants
  248. 17.5 Data results
  249. Overall
  250. Nationality
  251. PWE (Professional Work Experience)
  252. Limitations of research and future research
  253. 17.6 Concluding remarks
  254. Part IV. Moving forwards
  255. 18.   A research roadmap for tax clinics
  256. Emer Mulligan and Margaret O’Neill
  257. 18.1 Key findings
  258. 18.2 Introduction
  259. 18.3 Developing the tax clinic as a research project
  260. 18.4 Mapping the research field
  261. 18.5 Research methods
  262. 18.6 Theoretical perspectives
  263. 18.7 Concluding remarks
  264. 19.   Moving forwards: tax clinics and business schools
  265. David Massey
  266. 19.1 Key findings
  267. 19.2 Introduction: the civic university
  268. 19.3 Widening participation
  269. 19.4 The challenge of professional accreditation
  270. 19.5 Practical experience
  271. 19.6 Some ideas for clinics going forwards
  272. Replacing High Volume Agents (HVAs)
  273. Child Trust Funds
  274. Cryptocurrencies
  275. 19.7 Policy clinics
  276. Desk research for the Office of Tax Simplification
  277. Educating policy makers
  278. Drawing on students’ experiences of the tax system
  279. 22.8 Concluding remarks
  280. 20.   Concluding remarks
  281. Amy Lawton
  282. Index

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