Need Analysis of Tax Education for Non-Accounting Program: Evidence from Nigerian Universities

  • Bojuwon Mustapha Faculty of Management Science, Federal University Oye, Ekiti State, NIGERIA
  • Banji Rildwan Olaleye Faculty of Management Science, Federal University Oye, Ekiti State, NIGERIA
  • Oshatimi Omowumi Olanike Faculty of Management Science, Federal University Oye, Ekiti State, NIGERIA
  • Johnson Kolawole Olowookere Faculty of Management Science, Osun State University, Osun State, NIGERIA
Keywords: Tax Education, Non-Accounting Program, Tax Curriculum

Abstract

This paper examines the need analysis of tax education for non-accounting program by identifying an area of preference in taxation, tax knowledge, tax policy, tax rules and regulation, tax culture and the instructional method of teaching. Questionnaires were administered to 1,200 undergraduates of non-accounting programmes in Nigerian private and public universities. Data were analyses using SPSS to obtain descriptive statistics and one sample t-test results. Based on the survey, the respondents indicated that the introduction of tax education to non-accounting programmes in Nigerian universities is important and relevant to the development of the nation. It also revealed that tax policy, tax rules and regulation together with tax culture for individuals are the preferred tax areas that undergraduates want to understand. This paper is in line with the government initiative to increase awareness on tax rules and regulation, tax culture and knowledge to improve the level of compliance among the taxpayers.

Downloads

Download data is not yet available.

References

Abiola, J., & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy – A case study of Nigeria. International Journal of Business and Social Science, 3(8), 99–113.

Akintoye, I., & Tashie, G. (2013). The effect of tax compliance on economic growth and development in Nigeria, West-Africa. British Journal of Arts and Social Sciences, 11(2i), 222–231.

Ali, M., Fjeldstad, O. H. & Sjursen, I. H. (2014). To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa. World Development, 64, 828-842.

Appah, E., & Ogbonna, G. (2014). Self-assessment scheme and revenue generation in Nigeria. Developing Country Studies, 4(10), 102-111.

Ariyo, A., & Bekoe, W. (2012). Currency demand, the underground economy and tax evasion: The case of Nigeria. Journal of Monetary and Economic Integration, 11(2), 129-157.

Ariyo, A. (1997). Productivity of the Nigerian tax system: 1970 – 1990. African Economic

Research Consortium, Research Department.

Atawodi, O. W., & Ojeka, S. A. (2012). Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12), 87–96.

Babari, A. B. M., & Lai Ming Ling. (2009). Introducing tax education in non-accounting curriculum in higher education: Survey evidence. Journal of Financial Reporting & Accounting, 7(1), 37–51.

Berman, E., Felter, J., Kapstein, E., & Troland, E. (2013). Predation, taxation, investment and violence: Evidence from the Philippines (No. w19266). National Bureau of Economic Research.

Cechovsky, N. (2020). Vocational business students’ conceptions and misconceptions of taxes as an input for instruction and curriculum development. International Journal for Research in Vocational Education and Training, 7(2), 126-147.

Chan, C. W., Troutman, C. S., & O’Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83–103.

Ewa, U. E. (2021). Appraisal of self-assessment tax policy in Nigeria. European Journal of Business and Management Research, 6(1), 189-197.

Ebimobowei, Appah, & Ogbonna Gabriel, N. (2014). Self-assessment scheme and revenue generation in Nigeria. Developing Country Studies, 4(10), 102–112.

Eneji, M. A., Mai-Lafia, D., & Weiping, S. (2013). Socio-economic impact of graduate unemployment on Nigeria and the vision 20: 2020. International Journal of Development and Sustainability 2(1), 148-176.

Gilligan, G., & Richardson, G. (2005). Perceptions of tax fairness and tax compliance in Australia and Hong Kong‐a preliminary study. Journal of Financial Crime, 12(4), 331-343.

Harden, J. (2017). The case for renewal in post-secondary education. Federal Budget/Technical Paper. Canadian Centre for Policy Alternatives, 1–17.

Hofmann, E., Hoelzl, E., & Kirchler, E. (2008). Preconditions of voluntary tax compliance: knowledge and evaluation of taxation, Norms, Fairness, and Motivation to Cooperate. Zeitschrift Fur Psychologie, 216(4), 209–217.

Ibrahim, I., & Pope, J. (2011). Compliance costs of electronic tax filing for personal taxpayers in Malaysia. In International Conference on Management (ICM 2011) Proceeding, 927–940.

Isbell, T. (2017). Tax compliance: Africans affirm civic duty but lack trust in tax department. Afrobarometer Policy.

Kiabel, B. D., & Nwokah, N. G. (2009). Curbing tax evasion and avoidance in personal income tax administration: A Study of the South-South states of Nigeria. European Journal of Economics, Finance and Administrative Sciences ISSN, 15(15), 51–61.

Korostelkina, I., Dedkova, E., Vаraksa, N., & Korostelkin, M. (2020). Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development. Paper presented at the E3S Web of Conferences.

Maag, E., Congdon, W. J., & Yau, E. (2021). The earned income tax credit: program outcomes, payment timing, and next steps for research. OPRE Report #2021-34. U.S. Department of Health and Human Services.

Mukama, D., Karangwa, J., & Hakizimana, N. (2017). Communicating to improve compliance: taxpayers’ feedback on message and mode of delivery in Rwanda. March, ICTD Working Paper, 59, 1-28.

Mascagni, G., & Santoro, F. (2018). What is the role of taxpayer education in Africa? ICTD African Tax Administration Paper, 10(4), 20-54,

Mascagni, G., & Santoro, F. (2018). Why is tax education important for compliance? Institute of Development Study and Research in Brief 23. Brighton: Institute of Development Studies

Moore, M. (2020). What is wrong with African tax administration? ICTD Working paper 111, Brighton: Institute of Development Studies.

Mukhlis, I., Utomo, S. H., & Soesetio, Y. (2015). The role of taxation education on taxation knowledge and its effect on tax fairness as well as tax compliance on handicraft SMEs sectors in Indonesia. International Journal of financial research, 6(4), 161-169.

Njoki, J. M. (2020). Effect of tax payer education on tax compliance among SMEs in Kenya, A case of motor vehicle spares traders in Nakuru town suburb area. Moi University.

Noor Sharoja Sapiei, & Kasipillai, J. (2013). Impacts of the self-assessment system for corporate taxpayers. American Journal of Economics, 3(2), 75–81.

Odusola, A. (2006). Tax policy reforms in Nigeria Ayodele Odusola. WIDER Research Paper. 7.

Okello, A. (2014). Managing income tax compliance through self-assessment. International Monetary Fund. Working Paper, 41.

Olowookere, J. K., & Fasina, H. T. (2013). Taxpayers ’ education: A key strategy in achieving voluntary compliance in Lagos State, Nigeria. European Journal of Business and Management, 5(10), 146–155.

Onu, D. (2016). Measuring tax compliance attitudes: What surveys can tell us about tax compliance behaviour. Advances in Taxation, 23, 173-190.

Othman, R. D., Ismail, Z., & Nawawi, N. H. A. (2020). Introducing formal tax education in secondary school: A survey on Malaysian public’s perception. ICO-ASCNITY, November, 01-03.

Palil, M. (2005). Taxpayers knowledge: A descriptive evidence on demographic factors in Malaysia. Jurnal Akuntansi dan Keuangan, 7(1), 11–22.

Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864–12872.

Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment system in Malaysia. Doctoral Dissertation, University of Birmingham.

Pandey, R., & Shukla, P. R. (2003). Methodology for exploring co-benefits of mitigation policies in India using AIM/Enduse model. In Climate Policy Assessment, 113-122.

Phothi, N., & Prakancharoen, S. (2011). Accuracy comparison of data imputation estimation methods between the unconstrained structural equation modeling and k-nearest neighbors. International Journal of Applied Computer Technology and Information Systems, 1(1), 22-26.

Pratama, A. (2018). Individual taxpayer characteristics and taxpayer knowledge: Exploratory survey on individual taxpayers in Bandung City, Indonesia. Review of Integrative Business and Economics Research, 7, 338-349.

Resmi, S., Pahlevi, R. W., & Sayekti, F. (2021). Implementation of financial report and taxation training: Performance of MSMEs in Special Regions Yogyakarta. Jurnal Siasat Bisnis, 25(1), 57-68.

Richardson. (2005). An exploratory cross-cultural study of tax fairness perceptions and tax compliance behavior in Australia and Hong Kong. International Tax Journal, 31(1), 11–67.

Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morale. Journal of Economic Psychology, 64, 18-48.

Salami, A. (2011). Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options. Economic Annals, 56(189), 27–50.

Stacey, R. (1985). Royal taxation and the social structure of Medieval Anglo-Jewry: The Tallages of 1239—1242. Hebrew Union College Annual, 1, 272–273.

Tawoju, O. (2018). Designing a robust tax system for Nigeria: Leasons from an international perspective. Doctoral Dissertation, Dalhousie University.

Uadiale, O. M., Fagbemi, T. O., & Ogunleye, J. Omowumi. (2010). An empirical study of the relationship between culture and personal income tax evasion in Nigeria. European Journal of Economics, Finance and Administrative Sciences, 20(20), 116–125.

Ugwoke, R. O. (2013). Education tax law and administration in Nigeria. Wudpecker Journal of Public Administration, 1(2), 28–36.

Wong, R. M. K., & Lo, A. (2015). Can education improve tax compliance ? Evidence from different forms of tax education. Hong Kong Institute of Business Studies Working Paper Series 074-1415.

Yahaya, L., Abba, M., & Suleiman, N. (2018). Influence of corporate tax payers’ knowledge on tax compliance behaviour under self-assessment system in Nigeria. International Journal of Management, Accounting and Economics, 5(5), 342-352.

Published
2021-12-20
How to Cite
Mustapha, B., Olaleye, B., Olanike, O. O., & Olowookere, J. K. (2021). Need Analysis of Tax Education for Non-Accounting Program: Evidence from Nigerian Universities. International Business Education Journal, 14(2), 61-71. https://doi.org/10.37134/ibej.vol14.2.6.2021