Economics, Econometrics and Finance
8 years ago

Tax audits reveal challenges in understanding accounting, impacting taxpayer outcomes.

Law & Society Review
The Cultural Grounding of Tax Issues: Insights from Tax Audits
Kent W. Smith

Paper Summary

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The article discusses how income tax laws lead people to learn accounting basics through preparing tax returns. Tax audits reveal issues with understanding accounting concepts. Analyzing return preparation stages shows how these issues are handled during audits. Data from state audits support these ideas, showing how taxpaying is grounded in accounting. Tax laws bring people into this culture, and the information they gather can be useful for them later on.