Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities
The IRS Volunteer Income Tax Assistance (VITA) program offers free tax preparation services to eligible individuals and practical experience for accounting students. While beneficial, sustaining it within higher education faces challenges. Prior research on VITA has largely centered on student experiences; this study expands the scope by gathering insights from VITA site partners, coordinators, and experienced reviewers. It identifies the critical challenges such as a shortage of qualified volunteers, inadequate training, deficient computer skills among volunteers, scheduling conflicts, funding limitations, and suboptimal work environments. It highlights the program’s advantages and difficulties, providing insights for improving tax policy and accounting education.
Authors
- Daniel J. Gaydon (ORCID: https://orcid.org/0000-0001-9457-8978)
- Ran Li (ORCID: https://orcid.org/0000-0003-1720-0917)
- Daniel P. Mahoney
- Elizabeth S. Quaye
Institutions
- University of Scranton (US)
- York College, City University of New York (US)
- Texas A&M University – Central Texas (US)
Publication Details
- Journal
- Journal of Accounting and Finance
- Published
- 2025-04-11
- DOI
- https://doi.org/10.33423/jaf.v25i1.7599
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00