期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2006
卷号：2
期号：1
出版社：Australasian Tax Teachers Association
摘要：Technology and the Internet play an ever-increasing role in tax research and the current practice of tax. Hard-copy resources are becoming less common and increasingly information is being provided in electronic form or available on the Internet. This change has important ramifications for the way tax research is conducted. A primary source of information in the tax arena is the Australian Taxation Office website. This site contains a vast amount of information, which by necessity makes navigation of the site complex. However, this is an important resource which is freely available to the public so the importance of learning to navigate this resource so as to fully utilise the information available cannot be understated. This paper explores the attitudes of tax students towards the Internet generally, and the Australian Taxation Office website specifically, to determine whether students need further assistance in accepting the use of technology as the medium for tax research
