Discussion of Contextual Features of Tax Decision-Making Settings
研究了有经验的税务专业人士是否感知到税务规划与合规任务在语境特征上的差异，帮助理解税务专业判断与决策的当前环境。
Tax practice has evolved over the past decade from being predominantly concerned with tax compliance to a major focus on tax planning. Significant challenges for researchers interested in tax professional judgment and decision making (JDM) are (1) understanding the current environment of tax professionals, (2) identifying research questions that are relevant to this environment, and (3) appropriately capturing the essential elements of the current environment in the experimental setting. The research question addressed in Magro (1999) is related to this first challenge—understanding the current environment or context in which tax professional JDM occurs. Specifically, the research question addressed in this study is whether experienced tax professionals perceive differences between certain contextual features of tax-planning and compliance tasks.