Using Schemas to Demonstrate the Methodology of Solving Complex Tax Problems: A Case Study
File version
Author(s)
Dickfos, Jennifer
Griffith University Author(s)
Primary Supervisor
Other Supervisors
Editor(s)
Date
Size
655412 bytes
File type(s)
application/pdf
Location
License
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.
Journal Title
Journal of the Australasian Tax Teachers Association
Conference Title
Book Title
Edition
Volume
9
Issue
1
Thesis Type
Degree Program
School
Publisher link
DOI
Patent number
Funder(s)
Grant identifier(s)
Rights Statement
Rights Statement
© 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.
Item Access Status
Note
Access the data
Related item(s)
Subject
Accounting, auditing and accountability
Commercial law
Law in context