Abstract
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 the people toward the U.S. tax system may well be in jeopardy. Certain parts of equity theory and the concept of distributive justice suggest that the inclusion of taxpayers in the process by which tax law is formulated may counter growing taxpayer dissatisfaction. In 1977, H&R Block, Inc. commissioned The Roper Organization, Inc. to conduct a broad-based systematic survey of attitudes of the public regarding several areas of federal income taxation. The results of that study were planned to serve as a useful tool to Congress and the Administration. One important finding of the Roper study was that the American public grossly misunderstands and lacks knowledge about the federal tax system. This conclusion may create doubt as to the value of general public attitudes in tax law formulation. A group whose understanding is less questionable is tax accountants. Indeed, the literature cites the important role that accountants, because of their knowledge, practical experience, and position in the tax system's communications network, could play in the determination of tax policy and law..
Pearson, Della Aycock (1978). The federal income tax system : a comparative study of differences between perceptions and attitudes of tax accountants and the general public. Texas A&M University. Texas A&M University. Libraries. Available electronically from
https : / /hdl .handle .net /1969 .1 /DISSERTATIONS -324568.