This article compares the Trump Organization's 2022 tax fraud conviction with a 50-year-old Canadian film "The Sloane Affair." The comparison yields timeless and timely insights into our tax system for business law students.

This case examines the tax implications of various not-for-profit statuses available to an organization. Students are presented with a case that considers whether the organization currently classified as a 501(c)(7) organization is properly classified, or should be classified as a 501(c)(3) organization, which would allow its members to take…

This study presents an extensive bibliometric review of research publications on tax evasion using the Scopus database. Data analysis was conducted using Microsoft Excel, Open Refine, Harzing's Publish or Perish, and VOSviewer. Since 1998, there has been a continuous growth in the number of research papers published on tax evasion. The United…

Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes the parameters of this academic niche. The review discusses the specific tax topics that have been touched upon by case authors. The structure of these materials, most of…

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement.…

Purpose: Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this…

Creating a mindset for research, including the development of professional research skills and critical thinking, is of the utmost importance in preparing students for the business world. To help faculty with this mindset, we discuss novel approaches for incorporating professional research and interactions into the undergraduate classroom,…

Completing service-learning in a tax-related environment is often an experience that provides opportunities for individuals to gain practical work experience and work through anxiety and stress in any time-period. Add the unknowns of going through the COVID pandemic and the impacts it has on the experience, and this can take the stress and anxiety…

The Free Application for Federal Student Aid (FAFSA) is the primary gatekeeper to secure financial aid for college. The federal government instituted two changes to the process in 2017, commonly known as "prior-prior year" FAFSA: (1) an earlier start date that lengthens the filing period and (2) the ability to use completed taxes from…

This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on the choice of a taxation specialization over other accounting fields is the fascination and interest…

The research objective is to analyze contemporary information technologies and their application in teaching the legal aspects of taxing financial assets in higher educational institutions. Drawing upon international legal experience, the goal is to identify optimal innovative principles for the integration of information technologies to enhance…

Objective: This study examined relationships among multifaceted measures of socioeconomic status (SES) and physical activity (PA) in undergraduates. Participants were classified into dependent and independent tax filers to encapsulate the atypical divide in financial responsibility. Participants: 366 diverse American undergraduates. Methods:…

The authors use experiential learning theories to examine college students' acquisition of tax knowledge and tax literacy. Tax knowledge is important because taxation affects virtually all adults, college students are often employed and subject to individual taxation, and understanding taxation and tax planning has both current and future…

This study seeks to assess whether self-interest influences support for two policies to cancel student debt--one forgiving all student debt and one taking a means-tested approach to debt forgiveness. Each of these policy proposals offers a material benefit to certain groups of individuals while imposing cost or having no benefit to others, which…

The paper presents a pictorial trend of the Czech government's educational expenditure on education as a percentage of the country's GDP from 1998 to 2017. It begins with a brief profile of the country and its educational system. Its primary concern is focused on the government's funding source of education; how much percentage of the GDP is spent…