TRIBUTE – Tax Research and Innovation

TRIBUTE seeks to contribute to tax research and policy innovation through academic activities and engagement with government bodies, the professions and the wider business environment.

Taxation features in the lives of virtually every human being on Earth. In recent times the study of taxation has become more relevant than ever as governments try to reconcile the demands for a fair and efficient taxation system with other demands for reduced taxation in the face of pressures of rising public expenditure needs and an increasingly complex international economic environment. A key part of tax research is to contribute clear thinking to the discussions and ideally to suggest possible solutions to continuing and emerging problems.

‘TRIBUTE’ stands for ‘Tax Research and Innovation by Bournemouth University Trainers and Educators’ reflecting the wide scope of the academic activities from innovative research at one end of the spectrum to practical training at the other end.

The TRIBUTE acronym seems appropriate since the word ‘tribute’ was used to describe an early form of ‘international tax’ that was usually a payment by one State to another militarily stronger one for protection and peaceful independence.

The Vision of TRIBUTE

Taxation represents a field of study that draws upon many disciplines including business, management, economics and law. TRIBUTE is very well placed to contribute to the body of tax research as members are professionally qualified and/or have PhDs and significant research experience so that they are able to combine their own practical ‘client-facing’ advisory experience with significant academic research skills.

TRIBUTE seeks to contribute to the solution of problems in the field of taxation though detailed analysis and wider engagement with for example, national and global academic communities, government bodies, representatives of businesses and professional practitioners. Engagement is a core part of the vision of TRIBUTE. Taxation may be explored by qualitative as well as quantitative methods and valuable research is often built on feedback from many parties in the private and public sectors.

International Research

The growth of international trade, associated capital flows and financial markets have contributed to the importance of issues in international taxation. For example, national governments must think beyond their own national tax jurisdictions and cooperate with other national governments to try to reduce the problems of ‘double taxation’ or ‘double non-taxation’. There has been a proliferation of Double Tax Agreements based on the ‘OECD Model’ but there is some way to go before there is a truly integrated world tax system – indeed this may be an impossible ideal. Current topics of debate relate to international tax avoidance and evasion with concerns about the growth of ‘tax havens’, base erosion and profit shifting receiving a significant amount of attention from the governments of the largest economies.

PGR Research

A key element of the research activities of TRIBUTE is the recruitment of post graduate researchers (PGRs) to undertake new research that will help in the development and transfer of knowledge in line with the vision of TRIBUTE.

BU will be hosting the 26th Annual Tax Research Network Conference on 5 and 6 September 2017. For more information click here.