This issue of the Journal of Forensic Accounting Research (JFAR) focuses on taxation in the United States and abroad as related to forensic accounting. Forensic accountants are well-trained to provide accounting, risk assessment, auditing, and assurance of tax related issues. The editors welcome behavioral, descriptive, theoretical archival, and qualitative research methods, including experimental and quasi-experimental design, survey research, and case studies pertaining to taxation. Other rigorous methodological approaches are welcome.
1. Forensic accounting and tax issues
2. Tax fraud as the intentional use of deception and tactics to reduce or avoid paying taxes
3. Falsification of tax filings or evading taxes.
4. Deliberate acts of dodging tax payment
5. Corporate culture and ethical issues
6. Underpayments of taxes with the intent to defraud the government
7. Fraud in tax factors of performance, risk, and disclosure
8. Anti-fraud policies and practices of taxation
9. Fraud involving intangible assets (human capital, intellectual property
10. Tax avoidance strategies
11. Tax evasion practices
12. Creative accounting tactics to avoid paying taxes
13. Falsification of accounting records, financial facts, and accounting numbers.
14. Internal control and tax assessment.
15. Tax fraud risk assessment and management
16. Forensic Accountant’s Role in Tax Disputes
17. Taxation issues in Business Valuation
18. Indirect Methods of Reconstructing Accounting Records in Tax Litigation
19. Forensic Accounting expert testimony in Estate and Gift Taxation
20. Forensic Accounting Expert Testimony in Tax Litigation
21. Tax Issues in Civil and Criminal Tax Cases