The Centre for Tax Governance of the Accountability and Governance Research Cluster (CETAG) was launched in 2015. The research centre is home to the tax research of the Accountability and Governance Research Cluster.
Interest in tax research has increased significantly over the last year due in part to the high profile media interest in tax avoidance and the investigations by the Public Accounts Committee of the House of Commons into multinational tax avoidance. Tax research as an academic discipline is under researched and under theorised, and there are numerous opportunities to conduct research from a wide number of academic disciplines e.g. management, law, accounting, strategy, economics and social policy.
The CETAG combines research from accounting and management, law and social policy and focuses broadly on accountability and governance rather than on accounting, law or public administration alone. Our research examines issues of tax governance (including direct and indirect taxes such as green taxes and non-domestic rates) from a social, political and organisational perspective. This is complementary to, but distinct from, the existing body of socio-legal tax research which is typically associated with a particular political position. Among other concerns we have a specific focus on issues which are relevant to businesses in the West Midlands.