The association of tax education and tax compliance: A case of UUM accounting students

Making taxpayer Comply with tax payment has not been easy to for any government. Many eligible taxpayers do not comply with their tax obligations annually which probably emanates from lack of basic knowledge on taxation and low compliance morale. When people are ignorant of tax laws, they will find...

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Main Author:	Ugwu, Josephat Sunday
Format:	Thesis
Language:	eng eng
Published:	2014
Subjects:	HJ4771.6 Income Tax Tax Returns. L Education (General)
Online Access:	https://etd.uum.edu.my/5130/1/s811771.pdf https://etd.uum.edu.my/5130/2/s811771_abstract.pdf
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id	my-uum-etd.5130
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Saad, Natrah
topic	HJ4771.6 Income Tax Tax Returns. L Education (General)
spellingShingle	HJ4771.6 Income Tax Tax Returns. L Education (General) Ugwu, Josephat Sunday The association of tax education and tax compliance: A case of UUM accounting students
description	Making taxpayer Comply with tax payment has not been easy to for any government. Many eligible taxpayers do not comply with their tax obligations annually which probably emanates from lack of basic knowledge on taxation and low compliance morale. When people are ignorant of tax laws, they will find it difficult to comply with the tax laws, especially in relation to tax computation. They may also be ignorant of how taxation revenue contributes towards funding government's day to day activities. In order to have citizens with the basic knowledge on taxation laws, and how taxation revenue contributes to development, taxation education is therefore imperative. Through education, individual can acquire new knowledge, which in turn can influence their behaviour or morale reasoning. Having said that, this study examines how taxation courses taught in Universiti Utara Malaysia, influence the tax compliance morale of the undergraduate accounting students. It also explores the perceptions of the taxation instructors on the relevance of taxation courses in creating tax compliance morale. Mixed method of data collection was applied. Questionnaires were administered to 122 undergraduate accounting students, while interviews were conducted with four taxation lecturers. Overall findings indicate that taxation education has an association with tax compliance. Taxation education impacts the basic tax knowledge of those who attended the classes. Findings also show that the lecturers interviewed are of the opinion that inclusion of taxation course in the syllabus of non-accounting students can go a long in changing the mindset of future taxpayers. The study recommends the inclusion of ethics in the principles of taxation and tax morale case studies. There is a limitation in this study from not using a greater number of respondents during the survey
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Ugwu, Josephat Sunday
author_facet	Ugwu, Josephat Sunday
author_sort	Ugwu, Josephat Sunday
title	The association of tax education and tax compliance: A case of UUM accounting students
title_short	The association of tax education and tax compliance: A case of UUM accounting students
title_full	The association of tax education and tax compliance: A case of UUM accounting students
title_fullStr	The association of tax education and tax compliance: A case of UUM accounting students
title_full_unstemmed	The association of tax education and tax compliance: A case of UUM accounting students
title_sort	association of tax education and tax compliance: a case of uum accounting students
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2014
url	https://etd.uum.edu.my/5130/1/s811771.pdf https://etd.uum.edu.my/5130/2/s811771_abstract.pdf
_version_	1776103667314720768
spelling	my-uum-etd.51302023-01-17T00:47:54Z The association of tax education and tax compliance: A case of UUM accounting students 2014 Ugwu, Josephat Sunday Saad, Natrah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. L Education (General) Making taxpayer Comply with tax payment has not been easy to for any government. Many eligible taxpayers do not comply with their tax obligations annually which probably emanates from lack of basic knowledge on taxation and low compliance morale. When people are ignorant of tax laws, they will find it difficult to comply with the tax laws, especially in relation to tax computation. They may also be ignorant of how taxation revenue contributes towards funding government's day to day activities. In order to have citizens with the basic knowledge on taxation laws, and how taxation revenue contributes to development, taxation education is therefore imperative. Through education, individual can acquire new knowledge, which in turn can influence their behaviour or morale reasoning. Having said that, this study examines how taxation courses taught in Universiti Utara Malaysia, influence the tax compliance morale of the undergraduate accounting students. It also explores the perceptions of the taxation instructors on the relevance of taxation courses in creating tax compliance morale. Mixed method of data collection was applied. Questionnaires were administered to 122 undergraduate accounting students, while interviews were conducted with four taxation lecturers. Overall findings indicate that taxation education has an association with tax compliance. Taxation education impacts the basic tax knowledge of those who attended the classes. Findings also show that the lecturers interviewed are of the opinion that inclusion of taxation course in the syllabus of non-accounting students can go a long in changing the mindset of future taxpayers. The study recommends the inclusion of ethics in the principles of taxation and tax morale case studies. There is a limitation in this study from not using a greater number of respondents during the survey 2014 Thesis https://etd.uum.edu.my/5130/ https://etd.uum.edu.my/5130/1/s811771.pdf text eng public https://etd.uum.edu.my/5130/2/s811771_abstract.pdf text eng public masters masters Universiti Utara Malaysia Addressing tax evasion and tax avoidance in developing countries. International tax compact, 2010. Alm, J. & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, (27), 224-246. Alm, J. (1991). "Tax compliance and administration', economics department at Andrew Young School of policy studies. Georgia state university. Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical analysis. Journal of Public Economics, 1, 323-338. Australian Tax Office (1997). 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The association of tax education and tax compliance: A case of UUM accounting students

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