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The Gap Between What Taxpayers Want and What Tax Preparers Think They Want
Teresa Stephenson,
University of Wyoming
ABSTRACT. This research answers several questions related to the difference between taxpayers’ expectations and tax professionals’ perceptions of those expectations. It extends previous research on the expectation gap in tax preparation by examining tax professionals from many different firms, instead of just the Big Four. It matches the data based on tax preparer-taxpayer sets and investigates the difference in the gap for each set of data. Also, the measurement of taxpayer motivation is through the use of a recently developed Taxpayer Motivation Scale. Overall, the results show that there is an expectation gap between tax preparers at small and regional firms and taxpayers that choose to have their taxes professionally prepared. Another finding is that the clients of National Tax Preparation firms have a stronger desire for an accurate return than do other taxpayers.
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