Accounting
Guide to sources of accounting, auditing and tax information
Legal Requirements
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Thomson Reuters Checkpoint Edge - Tax
Provides primary tax documents and secondary analysis for federal, state, and local taxation, estate planning, pensions and benefits, international taxation, and payroll taxation. Used for tax law and tax accounting research.
Policy Comparisons
STATE AND LOCAL
- 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.
- 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.
- Sales Tax Rates
Website: http://salestaxinstitute.com/sales_tax_rates.php
Lists the sales tax rate and range of local rates for each state. - 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.
INTERNATIONAL
- 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.
- 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. - 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
- 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.
- State and Local Governments Tax Collections
Website: https://www.census.gov/topics/public-sector/taxes.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
- IRS Tax Statistics
Website: http://www.irs.gov/uac/Tax-Stats-2
Compiles statistics on taxes paid to the IRS by businesses and individuals.
- 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
- 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.