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Indigenous perspectives on and in tax research policy

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Published on 01 Oct 22 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article examines the participation of Indigenous populations in tax research and policy. It commences with a structured literature review to capture and analyse current knowledge on the involvement of Indigenous peoples, together with their values, practices and perspectives, in tax research. In fifinding few Indigenous voices in tax research, as well as minimal attempts to incorporate Indigenous voices, we postulate that if academics, as the critics and conscience of society, are not engaging with Indigenous peoples and their perspectives, then their inflfluence is also unlikely to be present in tax policy. We show this to be the case in New Zealand, which we use to contextualise our analyses. Therefore, we call for academia to actively partner with Indigenous peoples in research. We propose that a Kaupapa Māori Research (KMR) lens is an effective and appropriate methodology to facilitate this partnership, and to give Indigenous peoples agency and subjectivity in defifining the research and its processes, and in controlling research results and outcomes.

Author profiles

Lisa Marriott
Lisa is an Associate Professor in Taxation at the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. - Current at 29 May 2019
Click here to expand/collapse more articles by Lisa MARRIOTT.
Jessica Lai

 

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