The Accounting Doctoral Program with a Concentration in Taxation: A Report of the 1986-87 American Taxation Association Committee on Doctoral Program Curricula in Taxation.
该委员会报告探讨了税务方向会计博士项目应包含的共同知识体系，并建议以实证研究为核心，同时提供课程框架，对设计税务博士课程有参考价值。
Abstract The charge to this committee was to (1) identify and describe any "common body of knowledge" that should be reflected In the curricula of accounting doctoral programs offering a specialization in taxation, and to (2) determine the characteristics and/or minimum requirements of a doctoral program that describes itself as offering a specialization in taxation. This report reflects the observations and opinions of the committee on these issues. The primary focus of the report is on the research dimension of the doctoral program. The committee recommends that the primary research focus of the tax doctoral student should be on "empirical-based" research, and we offer a framework for structuring such an orientation in the program. While we recognize the Importance of training doctoral students to be effective teachers, we do not provide detailed recommendations on how to address this parameter because it was beyond the scope of the committee's charge. However, we believe that good research Is complementary to teaching and that the benefits from research training should enhance teaching activities as well.