摘要：Government and commercial organisations that have to do with income tax devote a good deal of time and money to the continuing education of their staff. Professor Prebble's article offers a philosophical basis and a theoretical framework for such education, and suggests an approach to curriculum planning and programme design for the education of people who work in the area of international taxation. The article advocates the adoption in curriculum planning of the kaizen approach that has been developed from W Edwards Deming's seminal work on management theory and offers syllabuses of topics and skills that could be included in continuing education curricula.
