An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

William B. Pollard
Appalachian State University

Abstract: Should business students be expected to know the basics about the tax structure that drives most business decisions and what their personal responsibilities to the tax system are? If so, where in the curriculum should the topic be covered? Since tax courses are most often housed in the accounting department and are part of an accounting major, the principles of accounting courses that are usually required of all business majors warrant consideration. Consequently, the focus of this paper is on what tax topics would then be included in such a brief but critical exposure to the tax requirements of modern society.

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