Sweetness and Spice: Tax Issues for Foodies

Autor:	Susan E. Anderson, H. Lynn Stallworth
Rok vydání:	2015
Předmět:	business.industry 05 social sciences Core competency 050301 education Context (language use) 050201 accounting Public relations Small business Education Accounting General partnership 0502 economics and business Economics Social media Tax planning Marketing business 0503 education Tax law Hobby
Zdroj:	Issues in Accounting Education. 31:111-117
ISSN:	1558-7983 0739-3172
Popis:	A food blog and a catering business provide an issue-rich context in which students examine tax issues involving individuals, a partnership, and a single owner LLC. The case illustrates how advances in technology and social media occur without the issuance of directly applicable tax guidance, thus introducing students to uncertainty in interpreting the tax law and providing professional advice. The goals of the case are to increase students' (1) abilities to identify tax issues for individuals and small home-based businesses, (2) tax research proficiency, (3) written communication skills, (4) technical knowledge, and (5) experience in tax planning. The case helps students develop four of the core competencies expressed in the AICPA's (2012) CPA Vision Project, including improving students' abilities to interpret converging information, think strategically and critically, communicate effectively, and adeptly use technology. Student responses to a posttest questionnaire indicate that the case helped develop their issue identification, tax research, and writing skills.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::20b92a47eb5f57f93bb8f4a11813a6fd https://doi.org/10.2308/iace-51201 Zobrazit plný text záznamu