Browsing by Subject "Income tax"
Now showing items 1-3 of 3
-
(Texas A&M University. Libraries, 1986)This study draws upon agency theory and the results of previous empirical research to suggest (1) a model to explain managers' preferences for alternative methods of allocating income taxes; (2) a model to explain managers' ...
-
(Texas A&M University. Libraries, 1987)The substantial understatement penalty dramatically changed the rules of the tax "lottery", and significantly altered the role of CPAs in the tax return preparation process. One way to avoid this penalty is to prove that ...
-
(Texas A&M University. Libraries, 1978)The success of the federal income tax system depends upon assessment of taxpayers by themselves, and voluntary compliance depends upon the goodwill of taxpayers toward the system. Evidence indicates that the goodwill of ...