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Featuring Tax Education in Non-accounting Curriculum: Survey Evidence

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  • Mohd Amran Mahat
  • Lai Ming Ling
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    Abstract

    Purpose –This paper aimed (i) to solicit undergraduates‟ opinions on tax education, and (ii) to identify undergraduates‟ preferences on taxation topics. Design/methodology/approach – The paper used a survey to collect data. Survey questionnaires were personally administered on 575 undergraduates from accounting and non-accounting faculties in one of the public universities in Malaysia. Findings – The findings revealed that more than 90% of the respondents perceived that tax education is important and relevant, and should be introduced at the undergraduate levels. The survey also found that „Personal Taxation‟ and „Tax Planning for Individuals‟ were the two most preferred tax topics that undergraduates wished to learn. Originality/value – The paper support the call to introduce tax education into non-accounting curriculum in disseminating tax knowledge for better tax compliance among future taxpayers. --

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    File URL: http://econstor.eu/bitstream/10419/56066/3/Amran_Lai_conference-paper.pdf
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    Bibliographic Info

    Paper provided by ZBW - German National Library of Economics in its series EconStor Conference Papers with number 56066.

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    Date of creation: 2011
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    Handle: RePEc:zbw:esconf:56066

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    Keywords: Tax education; Non-accounting curriculum; Undergraduates; Malaysia;

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    1. Jan Schnellenbach, 2006. "Tax Morale and the Taming of Leviathan," Constitutional Political Economy, Springer, vol. 17(2), pages 117-132, 06.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    3. Laury, Susan & Wallace, Sally, 2005. "Confidentiality and Taxpayer Compliance," National Tax Journal, National Tax Association, vol. 58(3), pages 427-38, September.
    4. Youngse Kim, 2005. "Audit Misperception, Tax Compliance, and Optimal Uncertainty," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 521-541, 08.
    5. Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
    6. Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J., 1994. "The Influence of Ethical Attitudes on Taxpayer Compliance," National Tax Journal, National Tax Association, vol. 47(4), pages 825-36, December.
    7. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06.
    8. AfDB AfDB, . "AfDB Group Annual Report 2004," Annual Report, African Development Bank, number 60 edited by Koua Louis Kouakou, 9.
    9. Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1987. "Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance," American Economic Review, American Economic Association, vol. 77(2), pages 240-45, May.
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