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The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have generally unfavorable attitudes toward the IRS and its employees. This study examined whether the unfavorable attitudes result from interactions with IRS employees, and provides empirical evidence of the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc278935
Date12 1900
CreatorsGutierrez, Theresa Kay
ContributorsMichaelsen, Robert, Williams, Norma, Koch, Bruce S., Ellis, Janet K.
PublisherUniversity of North Texas
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatix, 141 leaves: ill., Text
RightsPublic, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Gutierrez, Theresa Kay

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