Single-case technique for teaching the tax research process
Tamara Kowalczyk
Accounting Education, 2001, vol. 10, issue 1, 15-25
Abstract:
This article describes an instructional technique using a single current tax case to demonstrate the many facets of tax research methodology. The technique is just one resource used for teaching the graduate tax research course, and provides for a richer contextual environment in which to learn the tax research process. Using a single case based on actual events, the many sources of statutory and judicial tax authority were incrementally evaluated to solve the tax problem, and integrally analysed for the final conclusions. In addition, the case centred on a very public and political tax issue, which generated increased interest among students and illustrated the political process associated with tax law development. Application of the technique for desired learning outcomes and assessment objectives are also discussed.
Keywords: Tax Research Methodology Single Cases Actual Events (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:10:y:2001:i:1:p:15-25
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DOI: 10.1080/09639280110034743
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