This Article highlights that federal financial reporting's failure to accrue future years' tax revenue effects of taxpayers' temporary book-tax differences leads to omission of trillions of dollars of net “federal deferred tax assets” and related distortion of true annual deficits. This...

This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks, specifically focusing on the income tax system in a developing country. To achieve this objective, a mixed methodology approach was adopted, combining...

In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial...