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

Institutions

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
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities

Daniel J. Gaydon, Ran Li, Daniel P. Mahoney, Elizabeth S. Quaye
Journal of Accounting and Finance
Taxation and Compliance Studies
article

Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities

Daniel J. Gaydon, Ran Li, Daniel P. Mahoney, Elizabeth S. Quaye
article en

Abstract

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.

Journal of Accounting and FinanceVol. 25(1)
University of Scranton (US), York College, City University of New York (US), Texas A&M University – Central Texas (US)
Openalex Percentile: Top 89%
Taxation and Compliance Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.