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Tax ethics education in New Zealand tertiary institutions: a preliminary study

Author

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  • Lin Mei Tan
  • Frances Chua

Abstract

To uphold public confidence, businesses have been active in formulating ethical policies to regulate the behaviour of their members. It is generally accepted that the educational preparation of business people is critical for the effective implementation of such policies. Since taxation is an area that could have a potential impact on human behaviour, it is pertinent that taxation courses include elements of ethics to sensitize students to ethical issues in this area. The purpose of this study is to ascertain the current state of ethics teaching in the tax curriculum in New Zealand tertiary institutions. It looks at the coverage of ethics, the time devoted to the subject, the teaching mode and resources, areas covered, types of assessment used, expected outcomes, and the constraints. Research results indicated that there was limited coverage in this area as the existing curriculum is subject to a number of constraints. The findings have provided evidence to suggest that there is a need to strengthen the ethics component in the taxation curriculum in New Zealand tertiary institutions.

Suggested Citation

  • Lin Mei Tan & Frances Chua, 2000. "Tax ethics education in New Zealand tertiary institutions: a preliminary study," Accounting Education, Taylor & Francis Journals, vol. 9(3), pages 259-279.
    • Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:259-279
    DOI: 10.1080/09639280010017220
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