Auditing Santa

Dianne Dean

Accounting, Auditing & Accountability Journal, 2009, vol. 22, issue 8, 1311-1314

Abstract: Purpose - The purpose of this paper is to investigate the application of taxation legislation to a mythical character. Design/methodology/approach - The paper takes the form of humorous fiction. Findings - The paper suggests that different understanding of concepts can produce unexpected results. Research limitations/implications - Taxation legislation is difficult to apply to mythical characters. Originality/value - The paper is a humorous story designed for Christmas reading.

Keywords: Auditing; Barter; Australia; Taxes; Christmas (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1311-1314

DOI: 10.1108/09513570910999337

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