提高标准:本科阶段的所得税教育

J. Weber
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引用次数: 0

摘要

税务是知识基础的一个重要组成部分,注册会计师(cpa)被认为仅仅通过联想就能理解。总的来说,注册会计师是否真的拥有足够的税务教育和/或经验来保证这种卓越的声誉,这是一个有争议的问题。本文将探讨这些前提,重述以前选择的涉及税务会计教育的研究,并评估各种教育交付方法,这些方法可能被用来准备会计师面对现实世界中的税务问题,从一位资深会计从业者转变为热情的会计教育者的观点。
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Raising the Bar: Income Tax Education at the Undergraduate Level
Taxation is an important component of the knowledge base that certified public accountants (CPAs) are assumed to understand, by mere association. Whether or not CPAs, in general, actually possess enough taxation education and /or experience to warrant this reputation of prowess is a debatable matter. This paper will explore those presuppositions, restate selected previous research involving accounting education in taxation, and evaluate various educational delivery methods that might be utilized to prepare accountants to face tax issues in the real world, from the view of a veteran accounting practitioner turned enthusiastic accounting educator.
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