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Accounting

Guide to sources of accounting, auditing and tax information

Related Aids

TAX FORMS AND INSTRUCTIONS

U.S. Internal Revenue Service

Arizona Department of Revenue

Other States
 

TAX RESEARCH MANUAL

West's Federal Tax Research (print book - various editions)

Introduction

This page has three categories of sources:

*Legal Requirements                       *Policy Comparisons                         *Statistical Data

Legal Requirements

  1. CCH Tax Research Network
    Database (ASU access only): https://libguides.asu.edu/cchtax

    Provides an integrated search of the tax requirements for businesses and individuals covering interpretive materials, the tax code for the U.S. and the 50 states, tax court decisions, and other code enforcement documents.

  2. RIA Checkpoint Tax
    Database (ASU access only): https://libguides.asu.edu/riatax

    Cross searches primary sources and editorial analysis for federal, state, and some local taxes.  Includes separate practice areas for searching estate planning, pensions and benefits, international taxation, and payroll taxation.   

  3. Tax Guide for Investors - Tax Help Center
    Website: http://www.fairmark.com/returns/index.htm

    Provides tax help resources geared to investors and specific investment instruments.

Policy Comparisons

STATE AND LOCAL

  1. All States Tax Handbook
    Book: KF 6750 .A93 Hayden Journals (latest in Reference) and other locations (ended in 2014)

    Annually published comparative tables of all major taxes imposed by the states and the District of Columbia. Included tax calendars for payment and reporting dates. Useful for historical comparisons.
     
  2. Federation of Tax Administrators: State Comparisons
    Website: http://www.salestaxinstitute.com/resources/rates

    Shows current state income, sales, and excise tax rates and related tax data.
     
  3. Payroll Taxes: State Tax Research
    Website: http://www.payroll-taxes.com/state-tax/arizona

    Describes payroll withholding requirements and rates at the federal and state levels for everything from social security to unemployment insurance. Includes minimum wage and termination pay requirements.
     
  4. Sales Tax Rates
    Website: http://salestaxinstitute.com/sales_tax_rates.php

    Lists the sales tax rate and range of local rates for each state.
     
  5. SalesTaxSupport.com - Sales Tax by State
    Website: http://www.salestaxsupport.com/sales-tax-information/states-sales-tax-by-state/us-sales-tax

    Shows sales tax rates for each state and the local rules defining which transactions are taxed and when out-of-state sales have a local connection (nexus) that can be taxed.
     
  6. State Tax Policy and Data
    Website: http://taxfoundation.org/tax-topics/state-taxes

    Reports on the tax and spending policy of each state and provides rankings in various categories.
     
  7. Tax Burdens Comparison
    Website: http://cfo.dc.gov/page/tax-burdens-comparison

    Compares the tax burden for the major tax types (income, real property, sales and automotive) in all the states and 51 cities.
     
  8. Tax Policy Center: Tax Facts, State
    Website: http://www.taxpolicycenter.org/TaxFacts/listdocs.cfm?topic2id=90 

    Compiles state comparisons of various tax rates and revenue sources.

INTERNATIONAL

  1. EIU Country Commerce and Financial Services Reports
    Database (ASU access only): https://libguides.asu.edu/econointelunit

    Describes the operating conditions and tax laws for commercial entities and financial services in major countries around the world.
     
  2. KPMG Taxation of International Executives
    Website: https://home.kpmg.com/xx/en/home/insights/2009/06/taxation-international-executives.html

    Offers booklets for countries worldwide on handling taxes and social security for employees assigned overseas.
     
  3. OECD iLibrary
    Database (ASU access only): https://libguides.asu.edu/oecdilib

    Searches and provides access to OECD periodicals, books, working papers, and statistical databases.  Topics include country comparisons of tax policies and practices.
     
  4. Worldwide tax summaries online
    Website: http://www.pwc.com/gx/en/tax/corporate-tax/worldwide-tax-summaries/taxsummaries.jhtml

    Summarizes key elements of corporate and individual taxes in 117 countries worldwide, covering tax rates and major features of the tax laws.

Statistical Data

STATE AND LOCAL

  1. Arizona Department of Revenue Reports and Research
    Website: www.azdor.gov/ReportsResearch.aspx

    Provides access to various tax reports including the monthly Tax Facts summarizing all state tax collections as well as transaction privilege taxes at the state, county, and city level.
     
  2. State and Local Governments Tax Collections
    Website: http://www.census.gov/govs/www/taxgen.html

    Reports the taxes collected in each state for up to 25 tax categories, and gives quarterly estimates of state and local tax revenues.

NATIONAL

  1. IRS Tax Statistics
    Website: http://www.irs.gov/uac/Tax-Stats-2

    Compiles statistics on taxes paid to the IRS by businesses and individuals.
     
  2. Tax Foundation: Data
    Website: http://taxfoundation.org/data   

    Provides data tables on tax rates, collections, and tax burdens at the state and federal level.

INTERNATIONAL

  1. OECD iLibrary
    Database (ASU access only): https://libguides.asu.edu/oecdilib

    Searches and provides access to OECD periodicals, books, working papers, and statistical databases.  Includes statistical data on taxation in OECD and other countries.
     
  2. Tax Policy Center: Tax Facts
    Website: http://www.taxpolicycenter.org/taxfacts/index.cfm  

    Compiles U.S. data on individual and corporate income taxes, high and low income groups, personal wealth, payroll taxes, estate and gift taxes, and excise taxes. Also provides state comparisons and international comparisons.
     
  3. World Tax Database
    Website: http://www.bus.umich.edu/otpr/otpr/default.asp

    Collects historical data on tax revenues, government expenditures, and tax rates for countries and U.S. states. Covers 1913, 1927, 1932, and 1934-2000 but data can be spotty in some areas.

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