The Accounting Review Vol. 32 No. 1 1957
THE PLACE OF TAX AND FISCAL POLICY ISSUES IN THE FEDERAL INCOME TAX COURSE.
Abstract
Little attention has been given in the typical undergraduate course in Federal Income Taxation to the relationships between taxation and fiscal policies and the application of tax regulations to business problems. Recent trends towards liberalism and more breadth in business school curricula make it evident that the objectives of the accounting program should be two fold in nature. The student of accounting should be trained to become proficient in technical phases of professional and managerial accounting. Core course requirements presumably equip all students of business with a basic minimum of knowledge in many fields. It may be argued that required courses in principles of economics and money, credit and banking or public finance provide all of the background in taxation and fiscal policy required of the student majoring in accounting. The difficulty of requiring major related courses might be solved though improved utilization of the advising system. Conceding that a knowledge of taxation and fiscal policies is essential to the accountant, it becomes important to determine how and when this knowledge should be acquired.
- DOI
- 10.2308/tar-7133604
- Volume
- 32
- Issue
- 1
- Pages
- 95-97
- Language
- en
- Sources
- openalex crossref