When analyzing tax authorities, the researcher must decide if the authority requires a factual judgment or an evaluative judgment. The difference between the two can be described as follows:

Question

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When making an evaluative judgment, the researcher must draw a subjective conclusion based on their own interpretation of the tax authority, resulting in a qualified answer. This is in contrast to a factual judgment, which is more objective but may still require interpretation. It is important for the researcher to understand the difference between the two in order to accurately convey their findings. Option A is incorrect because even evaluative judgments are subjective and can be open to interpretation. Option B is partially correct, but factual judgments can also be definitive depending on the level of specificity provided by the tax authority. Option D is incorrect as the difference between the two types of judgments is significant.

When Analyzing Tax Authorities, the Researcher Must Decide If the Authority