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TEACHING NOTE
SERVICE LEARNING:
AN EXAMPLE OF
EXPERIENTIAL EDUCATION IN THE AREA OF TAXATION LAW
MICHAEL BLISSENDEN*
I INTRODUCTION
Most tax academics would agree that taxation law is a
difficult subject to teach, let alone learn from a student perspective. Our
taxation system is complicated and in particular the income tax regime is highly
regulated by legislation, case law and administrative
rulings by the Australian
Taxation Office.
Taxation Law is taught to students in both accounting and
law schools. At the University of Western Sydney the taxation law unit is
called
Revenue Law and it is a compulsory unit in the Bachelor of Laws (LLB)
program.1 The content of the unit is focused on the
‘building blocks’ of taxation, namely income (including capital
gains) and
deductions. It is considered that only when students have such
knowledge are they able to explore ways of applying that knowledge.
One way that
may be used as part of that exploration process is through experiential
education.2 With experiential education, students are
able to ‘challenge the theories canvassed at law school ... and move
change within
the general law’.3 One form of such
experiential education is learning through service to
others.4 This concept is commonly known as service
learning. At the University of Western Sydney a program has been introduced
whereby students,
having successfully completed Revenue Law, may enrol in an
independent study option and are placed in community based Tax Help Centres
to
assist low income earners with their tax return
obligations.5 It is this program that is experimenting
with the notion of service learning in a taxation law context. Students are
placed in realistic
work related environments to assist in deeper learning of
subject matter, together with the development of life skills such as oral
and
written communication.
II WHAT IS SERVICE LEARNING?
Service learning is not an easy concept to define. As noted by Hutchison,6 definitions for service learning are numerous. One definition from Campus Contact is that service learning is ‘an educational methodology which combines community service with academic learning objectives, preparation for community work, and deliberate reflection’.7 The American Association for Higher Education defines the concept as:
a method under which students learn and develop through thoughtfully organised service that: is conducted in and meets the needs of a community and is coordinated with an institution of higher education, and with the community; helps fosters civic responsibility; is integrated into and enhances the academic curriculum of the students enrolled; and includes structured time for students to reflect on the service experience.8
A critical element of this definition is the
identification of the dual element of community service in the context of
being integrated into and enhancing the academic curriculum of students. Other
definitions also refer to both the
community service and the education
experience leading students to a broader appreciation of the discipline
involved. In this context
Hutchison quotes Howard as stating that service
learning is primarily a ‘teaching methodology by intentionally bringing
together
community and campus, integrating experimental and academic learning in
a mutually strengthening manner’.9 Building upon
this concept, it can be said that, from a teaching methodology, service learning
falls under the category of experiential
education.10
According to Kraft and Sakofs ‘experiential education is the process of
actively engaging students in an experience that will
have real
consequences’.11 From a taxation law perspective,
the prospect of being able to be involved in an activity that will have real
consequences will have
a profound effect upon students. The theoretical
foundation of taxation law (legislation and cases) provides an insight into the
manner in which the law has developed and this should be taught in the
classroom. However actively learning taxation law is better
suited to a
practical and realistic setting. By undertaking community involvement with low
income earners, students learn how to
apply the knowledge they obtained in the
classroom.
In summary, ‘service learning is a form of experiential
education where the learning occurs through a cycle of action and reflection
as
students work with others through a process of applying what they are learning
to community problems’.12
III SERVICE LEARNING AND CLINICAL LEGAL EDUCATION PROGRAMS
Clinical legal education programs have been utilised
in Australian Law Schools since the late 1970s. Such programs have tended to
focus on a client model whereby students are dealing directly with legal issues
presented by a client under the supervision of academic
staff. It would seem
that such programs have, in the main, been woven into existing community
organisations.13 This clinical setting allows for
students to be actively involved in real situations to gain practical
experience. However the notion
of clinical legal education has in more recent
times been associated with broader activities. The notion of clinical work can
now
be seen to incorporate field placements, externships, or legal policy
projects.14 The general context of such programs is
that there is still client based work that is real and involves current legal
issues.
A particular aspect of this broadened concept of clinical legal
education is the category of field placement or externship. In this
situation
the student is still involved with real clients but the primary supervision lies
with a person other than an academic staff
member.15
This type of program allows for students to be placed in specialist agencies
that could be related to the particular course of
study.16 Organisations can include public service
organisations and specifically could include the Australian Taxation
Office.17 It has been suggested that an
‘effective externship is an ideal setting for transforming students from
their role as passive
receptors of information into active
learners’.18
A closer look at the nature and
form of a placement or externship indicates that in fact it is possible to
categorise the program
not only as clinical legal education but also within the
concept of service learning as discussed above. In the case where the placement
or externship is located within a community based organisation, then it can be
seen that not only will the student be learning about
the law in practice but
will also be contributing to the community partner. If the program has a well
structured reflective element
and is interlinked with the academic curriculum
then it also satisfies the concept of being a service learning
project.19 Furthermore, it provides an opportunity for
the development of on-going working relationships with the agency concerned
enhancing
access to justice.20 Accordingly, even though
the concept of service learning is generally new, research in the United States
suggests that law schools
may already be involved with the concept through their
placement or externship programs.21
IV SERVICE LEARNING — TAX HELP CENTRE EXPERIMENT
It is in this educational context that the Tax Help
Centre program for students has developed. Tax Help Centres are not run by the
Australian Tax Office (ATO). In the Tax Help Guide
200422 it is stated ‘while the Tax office
sponsors the Tax Help program and accredits volunteers, it is essentially a
service provided
by the community for the
community’.23 The role of the ATO is to provide
accreditation for volunteers and to assign such volunteers to an appropriate Tax
Help Centre. As
for the target group, the ‘tax office limits the
availability of the Tax Help service to those with a genuine need for it.
The
aim is to target people on low income, including, but not restricted to,
seniors, first time lodgers and people from non-English
speaking
backgrounds’.24
Accordingly, Tax Help Centres
perform a community service for these targeted individuals. There are also
limitations on the provision
of this community assistance. In essence
‘volunteers are trained to assist clients with straightforward tax returns
where a
taxpayer has a taxable income of $35,000 or less (adjusted for dependent
children)’.25 In essence the service is limited
to simple income, deductions and tax offset amounts. In relation to the income
and deductions area
this links in with the building blocks approach of the
compulsory Revenue Law unit taught at the University of Western Sydney. It
is a
clear opportunity for students to be able to obtain practical experience,
implementing knowledge gained, in a community based
environment.
V SERVICE LEARNING — STUDENT INVOLVEMENT
Tax Help Centres operate in the tax return
preparation period, namely 1 July to 31 October each year. From an academic year
point
of view the time period falls within the second semester. As Revenue Law
is taught at the University of Western Sydney in the first
half of each year,
the Tax Help Program is ideal for appropriate students. During the teaching of
Revenue Law in the first half of
2004, expressions of interest were requested
from students as to their possible involvement in the Tax Help Centre program.
Generally
speaking the law school was looking for students with sound academic
backgrounds. As is noted in the ATO Tax Help Volunteer role
description, the
essential characteristics of a volunteer are the ability to pass the
accreditation test and also to ‘have
superior interpersonal and
communication skills and the capacity to work with people from diverse
backgrounds and cultures’.26
In addition,
from an academic learning perspective it was also essential to identify those
students who were prepared to implement
the learning process in such a way so as
to gain a further understanding of course content (income and deduction) and a
broader appreciation
of taxation and its place and role in the community. The
end result was the selection of 10 students, a number to fit in with Tax
Help
Centre allocations, who were to be trained and accredited and then placed in
various Tax Help Centres in the Greater West of
Sydney.
VI SERVICE LEARNING — COMBINING COMMUNITY SERVICE WITH ACADEMIC LEARNING OBJECTIVES
An essential element of the notion of service learning is that there is an appropriate link to academic content.27 Accordingly, those students selected were required to enrol in a unit titled ‘Independent Study’ which, if successfully completed, provided the students with 10 credit points (equivalent to one elective unit in the LLB program). Students were also required to attend a 2½ day training course by the ATO, pass the test and be accredited as a Tax Help Centre Volunteer. From an academic perspective, a student was required to maintain a reflective diary, which was to record details of appointments with each client. For privacy reasons, no name was to be used. Only the various details of the client were to be stated as clearly as possible. Students were also required to attend their allocated Tax Help Centre for a minimum of 40 hours (in line with their normal contact hours for an elective in the LLB Program).
VII STUDENT REFLECTION
A critical and distinguishing feature of service
learning is reflection. Kraft notes that there is a need for students to reflect
on the experience and that this aspect is a central element in the service
learning context.28
With respect to the reflective
diary, students were required to ‘identify the key tax issues that have
arisen with the preparation
of the client
return’.29 For example, there may have been some
income issues (windfall gains such as a lotto win) or a specific issue relating
to deductions
(such as self-education). Students were then required to reflect
on whether this issue has caused the client difficulty in satisfying
their tax
obligations under the law. If this was the case, students were asked to reflect
and suggest ways that may overcome the
relevant difficulties. The idea behind
the reflection diary was to provide an opportunity for students to reflect on
the service
activity (assisting low income earners) in such a way as to
hopefully gain a better and fuller understanding of course content emphasised
in
Revenue Law.
Chaminade University of Honolulu has designed specific service
learning student reflection guidelines for students to assist them
in the
preparation of a reflection paper. Those guidelines spell out some important
points to discuss. These include the value of
the work done at the agency,
learning about your own value, learning about the needs of the agency, and
whether you learnt about
yourself (wants, needs, goals and
values).30 Such guidelines could be interwoven into the
Tax Help Centre Program to enrich the experience for students.
Furthermore,
students were required to submit a 1500 word report on their experiences, from a
Revenue Law perspective. In essence,
the report was to be structured so as to
highlight how the Tax Help Centre work had benefited the student’s
knowledge and understanding
of the principles of Revenue Law. Accordingly, the
two assessment elements focused on the community service element (reflection on
the service experience) in conjunction with a structured academic report
focusing on the experience from an educational perspective.
Not all students
completed the unit due to various reasons including not being able to be placed
into a Tax Help Centre to suit their
time and other study commitments. Those
students that did complete the unit and submitted their diaries and reports were
enriched
by the overall experience. Comments from students included:
‘I had the knowledge from Revenue Law and now I had to put it to use.’
‘It was the practical aspect of completing tax returns that enriched my learning.’
‘My experience as a Tax Help Volunteer has provided me with a much appreciated insight into how the tax system works.’
From a community involvement perspective, students also noted that:
‘The advice is given at no cost. If a client were to visit an authorised tax agent or accountant, the fees for professional advice and assistance are rather expensive. It is from this point that you become aware that although our tax system relies on a self assessment principle of submitting an income tax return, the potential with the costs that are incurred shows that the compliance costs associated with our tax system can be steep.’
In addition, comments were made about
the need for a volunteer to be aware that some clients were trying to claim
deductions that
they were not entitled to claim under the income tax law.
Accordingly, students were exposed to a need to help foster civic responsibility
by pointing out that such deductions could not be claimed.
The reflective
process is at the centre of the educational
experience.31
VIII ACADEMIC INVOLVEMENT — LINK BETWEEN UNIVERSITY AND STUDENT
There is a real need for a university to be committed to service learning. Appropriate support from senior management of a university will enable any program not only to succeed but will also enable everyone involved to see service learning as an effective pedagogy. Granting internal funds for academics to investigate and implement such service learning programs will enhance the development of the concept and provide a new dimension to the learning process for students. Furthermore, it is necessary for a service learning coordinator (academic) to be provided with an opportunity to have a level of ownership with respect to the service learning program. If this occurs then the coordinator will be in a position to liaise with the community sector as well as providing a real link between the student and the university. In relation to the taxation law experiment, the University of Western Sydney has provided funds for the development of the service learning tax law program with the ultimate aim to develop a structured unit for students. In addition, the university has encouraged the development of a partnership with the Australian Tax Office and the various community centres where the Tax Help Centres function. The aim of this partnership is to ensure appropriate volunteers are available to service the centre involved, as well as providing students with an academic program with a focus on the community. In particular, where Tax Help Centres are located within a university environment and within a student union structure, then it is quite a natural step to have tax students to service such centres. By promoting that process, this academic learning avenue will be available to tax students.
IX SERVICE LEARNING — BENEFITS TO THE COMMUNITY
Another essential element of service learning is that the community has to benefit from the experience.32 In the context of the Tax Help Centre experiment, those centres were run by the community for the community. The centres were not Australian Tax Office call centres but were rather centres established at local community halls or connected with other community based organisations and run by volunteers. On this basis, students were able to be involved in real tax situations (preparing tax returns and providing advice) for the benefit of those taxpayers who satisfied the criteria for assistance. The community also were able to be part of a program that encouraged open communication between students and taxpayers concerning their tax affairs. It is educationally sound and provides a framework in which students (and academics) can be more involved in the community and ignite a passion for learning. Service learning can bring the university and community together with mutual benefits.
X EVALUATING THE TAX HELP CENTRE PROJECT — REFLECTING ON THE PROCESS
The project has served a number of purposes. From the
student point of view, there is an opportunity to actively participate in a
community based program that was linked directly to their taxation studies. From
the community centre perspective, the students are
well-educated volunteers
assisting low income earners with their tax obligations. From the perspective of
the ATO, the student volunteers
are able to fill vacancies that exist in the Tax
Help centres in the Greater West of Sydney.
From an academic perspective,
the project enables students to gain practical experience in a service learning
environment as well
as providing academic credit towards a law degree. It has
also meant that appropriate bridges have been built between the University
and
the ATO and this has allowed for the program to continue but in a more refined
manner.33 The ATO is now generally aware of the number
of university students interested in participating in the program and is also
aware
of the demographics from which Tax Help Centres need volunteers. Likewise,
the University is aware that there are only a limited
number of volunteer
placements available and that the program cannot be made available to all
Revenue Law students. On that basis,
the University has been required to
re-examine the criteria for selecting students for the program and not be
limited to previous
academic achievement. Factors such as previous community
volunteer work, aptitude, attitude and a willingness to consider a possible
career in taxation are also considered as part of the selection process for the
2005 and 2006 Tax Help program.
From the perspective of how effective the
program has been, three specific issues have emerged:
Addressing these concerns has strengthened the academic integrity of the program and provided appropriate checks and balances for students, university and community partners.
XI EXPERIENTIAL LEARNING, SERVICE LEARNING AND THE IMPACT FOR LAW ACADEMICS
The concept of experiential learning is itself not a
new concept for a law school. In fact any law school that is involved with a
clinical legal education or a practical legal training program will already be
implementing such learning processes.35 In the case
where a law school has ventured into a field placement, law academics have an
opportunity to enhance the learning processes
for students.
As has been
suggested by Seibel and Morton, a criminal law professor may teach in the
classroom the concept of mens rea and discuss how the concept may apply.
On the other hand, a clinical teacher may be able to teach the subtle aspects
relating to
the practical application of the concept. The field placement
teacher may be able to discuss with students the fairness of the criminal
justice system from the experiential point of view.36
It is a natural extension of such an analysis to incorporate service
learning as part of that process for law academics. A well-structured
field
placement can satisfy the underlying principle of service learning. The result
is that law students not only obtain valuable
practical experience and learn how
lawyers work and function in practice but can be exposed to wider ramifications
of law and society.
The ATO Tax Help Centre program, being entrenched in a
community setting, has been successful in exposing students to the issues
surrounding the complexities of the tax system and the impact on low income
earners. The same approach could be utilised in many
other areas of the law
curriculum such as property, contract law and professional responsibility and
ethics.
Indeed it has been suggested in the literature that such experiential
learning is the key to the education of a responsible lawyer.
The experience
allows for students to ‘gain a deeper understanding of lawyering as a
human enterprise in which human interests
and values are taken to be of primary
importance’.37 This may not be the case for all
students but there would appear to be sufficient evidence to indicate that it
does occur for some
students.38 On that basis, it is
critical that law academics do seize the opportunities for students to become
actively involved in experiential
learning programs and particularly service
learning programs as part of the teaching in the LLB degree.
XII CONCLUSION
The service learning experience for those students studying taxation law is only the tip of the iceberg. The entire concept of service learning can provide enormous advantages for the teaching of various legal units in a LLB Program. It is a question of ensuring that an academic committed to the process takes appropriate ownership. It will then require identification of various community partners to ensure opportunities arise for students to actively participate in the process. Only then will we be able to achieve the combined service objectives (community involvement) and learning objectives (academic).
* Senior Lecturer in Law, Law School, University of Western Sydney.
1 This is unusual in a Law School Program for Australian Law Schools and has met with mixed reactions from staff and students.
2 Deborah Maranville, ‘Infusing Passion and Context into Traditional Law Curriculum through Experiential Learning’ (2001) 51 Journal of Legal Education 51. Maranville has examined ways in which experiential learning can generate passion and provide context for students studying law related subjects in a curriculum.
3 See, David Spencer and Geoff Monahan, ‘Alternative Learning Strategies for Legal Skills and Vocational Training’ [2001] University of Technology, Sydney Law Review 210, 212.
4 See Jason Berv, ‘Service Learning as Experiential Education’s Bridge to Mainstream Education’ (1998) 21 The Journal of Experiential Education 119.
5 The idea originated from a similar program run by Professor Wayne Tanna at Chaminade University Hawaii.
6 Patricia Hutchison, Service Learning: Challenges and Opportunities <http://www.newfoundations.com/OrgTheory/Hutchinson721.html> at 31 October 2006
7 Ibid 3.
8 Ibid.
9 Jeffrey PF Howard, ‘Academic Service Learning: A Counternormative Pedagogy’, in Robert A Rhoads and Jeffrey PF Howard (eds), Academic Service Learning: A Pedagogy of Action and Reflection (1998) 21.
10 Service Learning <http://www.mywiseowl.com/articles/Service_Learning> at 31 October 2006.
11 Ibid.
12 Janet Eyler and Dwight E Giles, Where’s the Learning in Service-Learning? (1999) National Service-Learning Clearinghouse <http://www.servicelearning.org/welcome_to_service-learning/service-learning_is/index.php> at 31 October 2006.
13 Jeff Giddings, ‘A Circle Game: Issues in Australian Clinical Legal Education’ [1999] LegEdRev 2; (1999) 10 Legal Education Review 33, 35.
14 See, eg, Judith Dickson, ‘25 years of Clinical Legal Education at La Trobe Uni’ (2004) 29(1) Alternate Law Journal 41.
15 Graeme Coss, ‘Field Placement (Externship) — A Valuable Application of Clinical Education?’ [1993] LegEdRev 2; (1993) 4 Legal Education Review 29.
16 Ibid 35.
17 Ibid.
18 Ibid 34.
19 Linda Smith, ‘Why Clinical Programs Should Embrace Civic Engagement, Service Learning and Community Based Research’ (2003– 2004) 10 Clinical Law Review 723, 729.
20 Ibid 731.
21 Mary Treuthart, ‘Weaving a Tapestry: Providing Context through Service-Learning’ (2002– 2003) 38 Gonzaga Law Review 215, 219; Smith, above n 19, 729.
22 An information and support tool prepared by the ATO for volunteers placed in Tax Help Centres.
23 Ibid 3.
24 Ibid.
25 Ibid 7.
26 Australian Taxation Office, Tax Help Volunteer Role Description (2004).
27 Berv, above n 4, 119
28 Richard Kraft, ‘Service Learning: An Introduction to its Theory, Practice and Effects’ (1996) 28(2) Education and Urban Society 131.
29 Unit Outline for Service Learning Unit ATO Tax Help Centre Placement (University of Western Sydney Law School) 1.
30 As outlined on the Chaminade University website <http:/www.chaminade.edu/serviceLearning/content/reflectionGuidelines.pdf> at 31 October 2006.
31 Kim Lersch, ‘Integrating Service Learning in Undergraduate Criminal Justice Courses: Bringing Academics to Life’ (1997) 8(2) Journal of Criminal Justice Education 253, 257.
32 National Service-Learning Clearinghouse <http://www.servicelearning.org/welcome_ to_service_learning/service_learning_is/index.php> at 31 October 2006.
33 Treuthart, above n 21, 231 where the author experienced familiarity with the community partners as part of the ongoing service learning program.
34 Harold McDougall, ‘Lawyering and Public Policy’ (1998) 38 Journal of Legal Education 369, 386.
35 Spencer, above n 3, 211–216.
36 Robert Seibel and Linda Morton, ‘Field Placement Programs: Practices, Problems and Possibilities’ (1995– 1996) 2 Clinical Law Review 413, 420.
37 Homer La Rue, ‘Developing an Identity of Responsible Lawyering Through Experiential Learning’ (1991–1992) 43 Hasting Law Journal 1147, 1148.
38 Ibid 1149.
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