Concepedia

Tax Position Evaluation

Tax Position Evaluation is a systematic analytical process within tax controversy accounting that identifies, assesses, and documents the sustainability of a taxpayer’s positions under applicable tax laws and regulations, distinguished by its focus on measuring the technical merit and potential financial impact of those positions in anticipation of examination or dispute.

17

Publications

595

Citations

46

Authors

25

Institutions

Publications per year

2017–2026

5

Variants

Tax Position Assessment

Parents

Publications

17

Corporate tax avoidance: is tax transparency the solution?

Lynne Oats, Penelope Tuck · Accounting and Business Research · 2019 · 145 citations · Full text

, , +17

An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes

Kerry K. Inger, Michele D. Meckfessel, Mi Zhou et al. · Journal of the American Taxation Association · 2017 · 77 citations

, , +12

The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market

Aaron D. Crabtree, John J. Maher · Journal of the American Taxation Association · 2009 · 75 citations

, , +16

The Effects of Decision Aid Design on the Information Search Strategies and Confirmation Bias of Tax Professionals

Patrick Wheeler, Vairam Arunachalam · Behavioral Research in Accounting · 2008 · 46 citations

, , +15

Taxpayers' Prepayment Positions and Tax Return Preparation Fees*

Scott B. Jackson, Paul Shoemaker, John A. Barrick et al. · Contemporary Accounting Research · 2005 · 37 citations

, , +16

1–5 of 17

Authors

46

  1. JA
    John A. Barrick

    Brigham Young University, United States

    2 publications · 63 citations

    2

    h-index

  2. SB
    Scott B. Jackson

    University of South Carolina, United States

    2 publications · 53 citations

    2

    h-index

  3. ID
    Isabella Distinto

    Istituto di Scienza e Tecnologie dell'Informazione "Alessandro Faedo", Italy

    1 publications · 14 citations

    1

    h-index

  4. PW
    Patrick Wheeler

    University of Missouri, United States

    1 publications · 46 citations

    1

    h-index

  5. FB
    Frédéric Berger

    Centre National de la Recherche Scientifique, France

    1 publications · 11 citations

    1

    h-index

1–5 of 46

Institutions

25

  1. University of South Carolina

    Columbia, United States

    3 h-index

    3 publications

    87 citations

  2. Virginia Tech

    Blacksburg, United States

    2 h-index

    2 publications

    152 citations

  3. University of North Texas

    Denton, United States

    2 h-index

    2 publications

    26 citations

  4. University of Nebraska–Lincoln

    Lincoln, United States

    2 h-index

    2 publications

    112 citations

  5. University of Alabama

    Tuscaloosa, United States

    2 h-index

    2 publications

    29 citations

  6. Brigham Young University

    Provo, United States

    2 h-index

    4 publications

    126 citations

  7. University of Kansas

    Lawrence, United States

    1 h-index

    1 publications

    13 citations

  8. University of South Florida

    Tampa, United States

    1 h-index

    1 publications

    16 citations

1–8 of 25

Venues

  1. Journal of the American Taxation Association

    5 publications · 211 citations

    5

    h-index

  2. Behavioral Research in Accounting

    BRIA · 2 publications · 62 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 35 citations

    2

    h-index

  4. International Journal of Auditing

    IJA · 1 publications · 13 citations

    1

    h-index

  5. Accounting and Business Research

    1 publications · 145 citations

    1

    h-index

1–5