Abstract This article presents an instruction report on income tax. The basic income tax course is intended to provide the accounting or other business student with a knowledge of the underlying principles of income tax law and a sufficient knowledge of the technical aspects thereof to enable him, to understand the relationships of the concepts of taxable net income to accounting and economic concepts of income, to understand the impact of taxes on business and business decision making, and to appreciate the availability of, and the proper utilization of, professional tax guidance. The course should provide a base for further tax study, but should go as far as possible to accomplish these goals for the many students who take but the single course in income taxation. The course should assist the student in becoming a better, more informed, citizen in an area that is of increasing importance to every individual, and should contribute toward a better understanding of political issues and provide a better basis for an evaluation of candidates for public office. In teaching the relationships between taxable income and the accounting and economic concepts of income it is important to teach the reason or rationale behind the tax laws whenever possible. On the other hand, where the tax law has developed from arbitrary or political reasons only, this also should be disclosed to the student.
A Sun, study studied this question.