How tax can help embed ‘sustainability’ in accounting education?

Tax is taught as a distinct, separate subject in accounting education. Yet, the functioning of tax depends on accounting and accountability mechanisms: tax and accounting are interlinked. Teaching approaches surrounding tax, similar to accounting, have become prescribed, focussing more on technical aspects, and less on conceptual, critical thinking about tax’s purpose and impact in society. The latter making it possible to raise questions and challenge the status quo, whilst the former merely repeats existing ways of doing and thinking about tax.

All UK citizens are required to comply with their tax obligations: failing to comply can result in jail-time, at worst. Those who can afford it, pay professionals to lessen the burden, whilst others struggle to deal with complex tax rules, resulting in errors, penalties and distress. Consequently leading to further social inequality, widening the gap between the rich and poor.

I argue there is an urgent need to integrate tax within accounting education. I demonstrate how tax can embed sustainability in accounting education by promoting research and real-world examples to encourage innovative critical and conceptual thinking; equipping future accountants with the knowledge and skills needed to help address social challenges and contribute to a more sustainable and equitable world.