Towards a use of “legal design thinking” techniques in tax law studies
Keywords:
Legal Design, Tax Law, Legal Visualization, Legal Design Thinking, Taxpayer, Human-centered design, DigitalizationAbstract
To build a relationship between Tax Administration and taxpayers based on trust, law science must provide the necessary information related to policies or institutions but also inform taxpayers about their rights and obligations. This information must be known but, above all, understood.
The objective is to introduce a paradigm shift in the way legal studies are approached through Legal Design thinking techniques. Specifically, starting from the need for the jurist to study the law, collaborating with other disciplines to design mechanisms that allow the communication of complex information that helps both the understanding of the law and decision-making process.
References
Antón Antón, A. (2020). Legal Design Thinking and Legal Visualization. Towards an Understandable Tax Law, Edunovatic 2020. Conference Proceedings: 5th Virtual International Conference on Education, Innovation and ICT, 682-687
Antón Antón, A. (2021). Principios del Human-centered Design en los estudios de Derecho Tributario: técnicas de Legal Design y Legal Visualization para facilitar el cumplimiento de las obligaciones tributarias, Edunovatic2021. Conference proceedings: 6th Virtual International Conferenceon Education, Innovation and ICT, 766-771
Bernal, D. W, and Hagan, M. D (2020). Redesigning Justice Innovation: A Standardized Methodology, Stanford Journal of Civil Rights and Civil Liberties XVI, 2, 335-84.
Brown, T. & Wyatt, J. (2010). Design Thinking for Social Innovation, Stanford Social Innovation Review (8), 30-35.
Brunschwig, C. R. (2014). On visual law: visual legal communication practices and their scholarly exploration. In: Schweighofer, E. (et.al.) (eds), Zeichen und Zauber des Rechts: Festschrift für Friedrich Lachmayer. Editions Weblaw
Buchanan, R. (1992). Wicked Problems in Design Thinking. MIT Design Issues, 20, 5-21
Buchanan, R. (2001). Design Research and the New Learning, MIT Design Issues, 17, 10-11
Cialdini, R. (2009). Employing the Power of Persuasion in Tax Compliance. Paper presented at the OECD/FTA Conference: Influencing Taxpayers’ Compliance Behaviour, 28-29 September, The Hague
Cyras, V. (et.al.) (2018). Introduction to legal visualization. In Schweighofer, E. (et. al.) (eds.) Data Protection/LegalTech: Proceedings of the 21st International Legal Informatics Symposium. Editions Weblaw,
Friis Dam, R. y Yu Siang, T. (2021). 5 Stages in the Design Thinking Process. Interactive Design Foundation. Interaction Design Foundation: https://www.interaction-design.org/literature/article/5-stages-in-the-design-thinking-process (October, 2022)
Haapio, H. & Passera, S. (2013). Visual Law: What Lawyers Need to Learn from Information Designers. Retrieved from https://blog.law.cornell.edu/voxpop/2013/05/15/visual-law-what-lawyers-need-to-learn-from-information-designers/.
Hagan, M. (2017). A Visual Approach to Law. Miscellaneous Law School Publications. Retrieved from https://repository.law.umich.edu/miscellaneous/36
Hagan, M. (2018). Law By Design. Retrieved from http://www.lawbydesign.co/en/home/
Hagan, M. (2019). The Justice is in the Details: Evaluating Different Self-Help Designs for Legal Capability in Traffic Court. Journal of Open Access to the Law, 7(1), 1-16
Hagan, M. (2020). Legal Design as a Thing: A Theory of Change and a Set of Methods to Craft a Human-Centered Legal System, MIT Design Issues, 36, 3-15.
Hagan, M. (2021) Introduction to Design Thinking for Law. In KATZ, DOLIN y BOMMARITO (Eds.) Legal Informatics, Cambridge (pp 155-175) Cambridge University Press
Jackson, Dan (2016). Human-Centered Legal Tech: Integrating Design in Legal Education, The Law Teacher, 50 (1), 82-97. DOI: 10.1080/03069400.2016.1146468
Martha, D.F.( 2020) What is essential: Legal Design and client stories. The Elon Law Journal ,13, 39-46
Mitchell, J. A. (2020). Outlooks, Techniques, and Words: Product Design, Practicing Law, and Engaging Students in Legal Practice. SRN: https://ssrn.com/abstract=3521437
OECD (2017 ). Use of behavioural insights in consumer policy. OECD Science, Technology and Policy Papers, 36, OECD Publishing.
OECD (2018 ). Responsive School Systems: Connecting Facilities, Sectors and Programmes for Student Success. OECD Reviews of School Resources, OECD Publishing
Quintanilla, V.D. (2017) Human-Centered Civil Justice Design, Penn State Law Review, 121 (3), 745-806
Robinson, P. (2009). Graphic and Symbolic Representation of Law: Lessons From Cross-Disciplinary Research. E law: Murdoch University electronic journal of law 16(1), 53-83
Walsh, K. (2012). Understanding taxpayer behaviour–new opportunities for tax administration, The Economic and Social Review, 43(3), 451-475
