By T.M. Porcano
''Advances in Taxation'' publishes articles facing all features of taxation. Articles can deal with tax coverage concerns on the federal, nation, neighborhood, or foreign point. The sequence basically publishes empirical stories that tackle compliance, desktop utilization, schooling, felony, making plans, or coverage matters. those reports regularly contain interdisciplinary learn that includes theories from accounting, economics, finance, psychology, and/or sociology. even though empirical stories are essentially released, analytical and historic manuscripts also are welcome.
Read or Download Advances in Taxation, Vol. 12 PDF
Similar nonfiction_2 books
Erotic brief tales with red-hot issues
The geographic and stratigraphic distribution of fossil nonmarine Ostracoda within the usa are summarized during this booklet, through diagnoses of the topic species, references to literature and 34 plates of illustrations. This paintings indicates the good range and usability of this attention-grabbing type of organisms that are small bivalved aquatic crustaceans that occupy either marine and nonmarine environments.
Within the present No baby Left at the back of schooling atmosphere, try taking is extra very important than ever. A needs to for fogeys supporting their childrens comprehend the $64000 pondering innovations in all test-taking components, Gruber's crucial advisor to check Taking: Grades 6-9 is helping them become aware of their kid's real capability.
- New Perspectives on the Public-Private Divide (Legal Dimensions Series,)
- Real Natures and Familiar Objects (Bradford Books)
- Just William's Luck
- Ford Capri II 2,8 & 3,0 All V6 Models 1974-87 Owner's Workshop Manual (Haynes Manuals)
Additional info for Advances in Taxation, Vol. 12
1994. The effects of increased sanctions on paid tax preparers: Integrating economic and psychological factors. Journal of the American Taxation Association 16: 41-66. , K. Hackenbrack, and M. Nelson. 1995. The ability of professional standards to mitigate aggressive reporting. Accounting Review 70: 227-248. , D. LaRue, and P. Reckers. 1989. An empirical examination of the influence of selected economic and noneconomic variables on decision making by tax Multiple Accountability Pressures and Tax Return Preparation Decisions 49 professionals.
2. Larger CPA firms are more likely to service larger clients that may have greater incentive and opportunity to "shop" fur better tax services. These firms are more likely to operate in larger communities where competition for clients is often fierce. In contrast, small CPA titans in smaller communities tend to develop codependent business relationships with their clients, who are less likely to consider switching to another accounting firm. 3. The more times that a tax return is reviewed within the hierarchical structure of the accounting firm, the more times the practitioner may have to explain his/her actions.
1988; Duncan et al. 1989) to take less aggressive tax positions. The impact of these multiple accountability pressures on the tax practitioner may depend on how the individual views noncompliance with the 1RS. Noncompliance with the IRS does not necessarily infer that an action is wrong or unethical (Schweikart 1992). However, some tax practitioners may view noncompliance as unethical; Lampe and Finn (1992) and Lampe (1994) suggest that accountants may self-select into a role-based profession in which deviations from the rules are discouraged.
Advances in Taxation, Vol. 12 by T.M. Porcano