Читать книгу El reto de regular la elusión tributaria. Hacia el Derecho Tributario basado en la evidencia онлайн

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ssss1.“Note first that law as an academic discipline is not represented in Table 1. Although law is a very important academic discipline for understanding and interpreting tax laws, it seems not to present an idiosyncratic research approach to tax evasion that is not represented by the other academic disciplines. Therefore it is not contained explicitly in Table 1; moreover, we do not review specific law papers on tax evasión (…) The academic disciplines (defined here is the same way as they are in contemporary university departments; the tools and methods they apply are discussed below) with important contributions to research on tax evasion and compliance considered relevant here are then economics, (social) psychology, sociology and econophysics (a recently developed discipline in physics where methods from statistical physics are applied to economic phenomena (…)” (Pickhardt y Prinz, 2014; p. 8).

ssss1.Braithwaite (2009), en el prefacio de su obra Defiance in Taxation and Governance – Resisting and Dismissing Authority in a Democracy, abordaba esta forma de contribuir al desarrollo científico diciendo que “En las ciencias sociales muchos de nosotros transferimos durante mucho tiempo el conocimiento a través de las fronteras disciplinarias de una manera que siendo fieles a nuestra disciplina también son útiles para otras. Una forma de satisfacer este anhelo es aprovechar los artículos que abordan cuestiones similares de diferentes disciplinas y juntarlos para forjar una nueva coherencia intelectual que pueda hacer avanzar las fronteras del conocimiento. Esta parece ser la forma en que se arraigan nuevos campos de estudio” (p. 1) (“Many of us in the social sciences long transfer knowledge across disciplinary boundaries in a way that is true to our discipline yet useful to other disciplines. One way satisfy this longing it to seize articles that address similar issues from different disciplines and piece them together to forge new intellectual coherence that can push forward the frontiers of knowledge. This seems to be the way in which new fields of study take root”.).