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

Journal of the Australasian Tax Teachers Association, 9(1), 230–246.

Posted: 13 Mar 2018

See all articles by Anna Mortimore

Anna Mortimore

Griffith University - Griffith Business School

Jennifer Dickfos

Griffith University

Date Written: December 1, 2014

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 prelimiry 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.

Suggested Citation

Mortimore, Anna and Dickfos, Jennifer, Using Schemas to Demonstrate the Methodology of Solving Complex Tax Problems: A Case Study (December 1, 2014). Journal of the Australasian Tax Teachers Association, 9(1), 230–246.. Available at SSRN: https://ssrn.com/abstract=3137968

Anna Mortimore (Contact Author)

Griffith University - Griffith Business School ( email )

Brisbane, Queensland 4111
Australia

Jennifer Dickfos

Griffith University ( email )

Gold Coast Campus
Parklands Drive
Southport, 4217
Australia

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