Using Schemas to Demonstrate the Methodology of Solving Complex Tax Problems: A Case Study

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Mortimore, Anna
Dickfos, Jennifer
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2014
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Abstract

Two common misconceptions held by tax law educators are that students have the necessary cognitive ability to understand the Australian taxation system and that they have the legal comprehension necessary to develop a methodology to resolve complex tax problems. Graphical schemas, which are conceptual frameworks that help organise and interpret information, include concept maps and flowcharts. They may assist in addressing these misconceptions. This case study provides preliminary evidence that by using graphical schemas, complex tax laws are not only clarified, but simplified into a sequence of steps, providing a methodology, as well as the motivation and confidence for students to solve complex tax problems.

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Journal of the Australasian Tax Teachers Association

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9

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1

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© 2014 Australasian Tax Teachers Association (ATTA). The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.

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Accounting, auditing and accountability

Commercial law

Law in context

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