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

Authors

  • Ran Li Texas A&M University - Central Texas
  • Elizabeth S. Quaye City University of New York - York College
  • Daniel J. Gaydon University of Scranton
  • Daniel P. Mahoney University of Scranton

Keywords:

accounting, finance, VITA site administration, sustainability, service-learning, accounting education, community engagement

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.

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Published

2025-04-11

How to Cite

Li, R., Quaye, E. S., Gaydon , D. J., & Mahoney, D. P. (2025). Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities. Journal of Accounting and Finance, 25(1). Retrieved from https://articlearchives.co/index.php/JAF/article/view/7358

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