000			01884nab a2200241 c 4500
999			_c146672 _d146672
003			ES-MaIEF
005			20221107183936.0
007			ta
008			221107t2022 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_953860 _aMarriott, Lisa
245			_aIndigenous perspectives on and in tax research policy _c Lisa Marriott and Jessica C Lai
500			_aResumen.
520			_aThis 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.
650			_aPOLITICA FISCAL _948067
650			_aIMPUESTOS _947460
650			_aINVESTIGACION _945098
650		4	_956378 _aPUEBLOS INDÍGENAS
650		4	_aAUSTRALIA _932206
700	1		_970157 _aLai, Jessica C.
773	0		_9168249 _oOP 1867/2022/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 37, n. 3, 2022, p. 383-406
942			_cART