This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional accounting outlets. State and local taxes are an important component of accounting research, but the SUT element of state and location taxation has not been reviewed from an accounting perspective. This review indicates that most recent SUT research has focused on evaluating current or proposed SUT structures, or on empirically studying the antecedents and consequences of SUT policy. Behavioral researchers have substantial opportunities to contribute to the SUT field in future studies by conducting surveys, behavioral experiments, and qualitative case studies to further expand the field's understanding of SUT's antecedents and consequences. Overall, this chapter provides a comprehensive overview of recent SUT research that can help to foster interest of SUT within behavioral accounting research and beyond.
Hageman, A.M. (2012), "A 21st Century Literature Review of Sales and use Taxes for Accountants", Bobek Schmitt, D. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 15), Emerald Group Publishing Limited, Bingley, pp. 167-214. https://doi.org/10.1108/S1475-1488(2012)0000015011
Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited