Mapping motivations: self-determination theory and clinical tax education

Abstract

The North West Tax Clinic is the first, student-led tax clinic in the UK. During its pilot between January and March 2020, the clinic experienced highs and lows in terms of the number of clients accessing the service. This paper, in co-authorship with one of the student volunteers, serves to present a co-reflection that maps out motivation onto the timeline of the clinic pilot. To do so, this paper draws on Self Determination Theory and student surveys to explore how the North West Tax Clinic encouraged autonomy, relatedness and competence. It is argued that where the events of the pilot failed to encourage these three, key psychological needs, both students and teachers were less motivated and engaged with the project.