Taxation Law Should be Taught from the Perspective of Taxpayer not Taxman
tax ap_lawcet beginner hot_takeI totally disagree with the conventional way of teaching Taxation Law. Most of our textbooks and study materials focus on the taxman's perspective - how to collect tax, what are the consequences of non-compliance, etc. But what about the taxpayer's perspective? The burden of tax compliance, the complexities of tax laws, the impact of taxes on businesses and individuals - these are the things that taxpayers care about. By teaching Taxation Law solely from the taxman's perspective, we are neglecting half the story. It's time to flip the narrative and teach Taxation Law from the taxpayer's point of view. After all, as Lord Acton said, "The taxation of intelligence drives out the intelligent."
If anyone can prove me wrong, I am ready to listen. But till then, I stand by my assertion that the conventional approach to teaching Taxation Law is woefully inadequate.