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Full-Text Articles in Business
Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman
Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman
Dissertations, Theses, and Capstone Projects
I examine the association between tax avoidance and tax director turnover. Specifically, I hand collect the names of tax directors and explore whether tax directors face consequences from making tax avoidance decisions. This unique dataset allows me to identify the tax director, who is directly responsible for taxes, which are one of the most significant accounts, and who prior literature has largely ignored due to a lack of availability of data. I find evidence that the tax director is more likely to face consequences, as measured by turnover, when their firm’s effective tax rate is above their industry median’s effective …
How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow
How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow
Walden Dissertations and Doctoral Studies
Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual …