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E-Government Simulation Tool for Accounting Education: Personal Income Tax Simulator

E-Government Simulation Tool for Accounting Education: Personal Income Tax Simulator

Diogo Pedrosa, Antonio Trigo, João Varajão, Pedro Sá Silva
Copyright: © 2013 |Pages: 17
ISBN13: 9781466636644|ISBN10: 1466636645|EISBN13: 9781466636651
DOI: 10.4018/978-1-4666-3664-4.ch015
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MLA

Pedrosa, Diogo, et al. "E-Government Simulation Tool for Accounting Education: Personal Income Tax Simulator." Sociotechnical Enterprise Information Systems Design and Integration, edited by Maria Manuela Cruz-Cunha, et al., IGI Global, 2013, pp. 233-249. https://doi.org/10.4018/978-1-4666-3664-4.ch015

APA

Pedrosa, D., Trigo, A., Varajão, J., & Silva, P. S. (2013). E-Government Simulation Tool for Accounting Education: Personal Income Tax Simulator. In M. Cruz-Cunha, J. Varajão, & A. Trigo (Eds.), Sociotechnical Enterprise Information Systems Design and Integration (pp. 233-249). IGI Global. https://doi.org/10.4018/978-1-4666-3664-4.ch015

Chicago

Pedrosa, Diogo, et al. "E-Government Simulation Tool for Accounting Education: Personal Income Tax Simulator." In Sociotechnical Enterprise Information Systems Design and Integration, edited by Maria Manuela Cruz-Cunha, João Varajão, and Antonio Trigo, 233-249. Hershey, PA: IGI Global, 2013. https://doi.org/10.4018/978-1-4666-3664-4.ch015

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Abstract

This chapter describes a simulator used by accounting students to mimic the official process of filling out a Personal Income Tax form. According to the Portuguese law, this form describes the amount of the employees’ Personal Income Tax withheld within a company, which must be submitted periodically to the Portuguese Tax Administration. This process is accomplished through an E-government tool accessed by only authorized company staff, which makes it impossible for accounting students to use it. This presents an obstacle for students who are learning about accounting because they cannot experiment with the “real” process in the courses they are studying. By using the proposed simulator that imitates the behavior and interface of the official tools, students can “learn by doing.”

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