Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities
Year: 2025
Type: article
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.
Authors: Ran Li, Elizabeth S. Quaye, Daniel J. Gaydon, Daniel P. Mahoney
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: bronze
OpenAlex ID: W4409405377
