Instructions

For the final paper in this assignment, complete the following: What are the goals of tax research? Assess how one becomes an effective tax researcher. Analyze the functions of commercial tax services, annotated tax services and topical tax services. Describe the function of the citator in the tax research process. What topic areas are covered by Lexis and Nexus and what is LexisNexis academic? Compare and contrast the database structure of Lexis from RIA and CCH tax services. How will you use tax research in your career to help clients Support your paper with five (5) scholarly sources. Length: 4-6 pages (not including title and reference pages) Attached is the outline of the paper.

What are the goals of tax research? A tax research is mostly done to ensure that the matters that are complicated in the taxing of the citizen have the solution; one should understand the amount taxed and the help he or she gets from the tax given to the government. Assess how one becomes an effective tax researcher. Consulting the experts The tax experts' should be consulted on the complicated areas and those without an obvious in the knowledge about the tax matters. They should stay persistence As seen in most cases the clients consult tax experts also to help in the complicated answers, getting the solution then one should make a savvy researcher suspicious. FOCUS ON THE FACTS Once the tax practitioner has narrowed in on the correct question, he needs to find one or more primary sources of law to answer the question. Editorial materials generally cite to the leading case or ruling standing for a proposition, and this is often a great starting point. After reading the cited primary source he tax adviser may conclude that while it does state the rule very clearly, the facts of the case are different in some important respect from the facts of the situation being researched. Analyze the functions of commercial tax services, annotated tax services and topical tax services. Describe the function of the citator in the tax research process. Citators do provide citing references, which provide other rulings or court cases that have discussed the cited ruling. You can also find information in a citator about how the decision of the cited case has been interpreted by other courts. What topic areas are covered by Lexis and Nexus and what is LexisNexis academic? Compare and contrast the database structure of Lexis from RIA and CCH tax services. Both tax services use periodic processing RIA is a master data while CCH is setup. How will you use tax research in your career to help clients? By explaining the clients how the tax helps them by being used in the improvement of the infrastructure Shackelford, D. A., & Shevlin, T. (2001). Empirical tax research in accounting. Journal of accounting and economics, 31(1), 321-387. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2), 127-178. Cloyd, C. B. (1997). Performance in tax research tasks: The joint effects of knowledge and accountability. Accounting Review, 111-131. Elffers, H., & Hessing, D. J. (1997). Influencing the prospects of tax evasion. Journal of economic psychology, 18(2), 289-304. Cloyd, C. B. (1995). Prior knowledge, information search behaviors, and performance in tax research tasks. The Journal of the American Taxation Association, 17, 82