Tax concepts and their importance in the undergraduate curriculum

Flesher, Tonya K.; Rescho, Joyce A.

doi:10.1016/0748-5751(86)90023-0

Cited by 9 publications

(5 citation statements)

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“…In line with this, Norazah (2006) found among the Malaysian academics surveyed believed that students should be exposed to tax education at the tertiary level; because tax knowledge is too advanced and specialized to be included in primary and secondary curricula. Flesher and Rescho (1986) argued that a basic tax course required students to memorize rules and methods of calculations, and that learning could be achieved effectively if tax concepts were embodied in the course along with the tax rules and regulations. Gore and Wong (1998) suggested that tax skills (procedural knowledge) should be taught, as opposed to detailed tax rules and facts (declarative knowledge).…”

Section: A Suitable Phase In the Education Cycle To Introduce Tax In mentioning

confidence: 99%

Quest for Tax Education in Non-Accounting Curriculum: A Malaysian Study

Lai¹,

Yaacob²,

Amran³

et al. 2013

ASS

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This study aims (i) to ascertain the demand for tax education among Malaysian undergraduates from non-accounting disciplines; (ii) to examine the level of tax knowledge among non-accounting undergraduates; (iii) to identify the instructional methods to be used; and (iv) to determine the relevant tax topics to be covered in tax course for the non-accounting curriculum. A questionnaire was given to undergraduates from non-accounting disciplines in three public universities in Malaysia from the month of February to April 2011. Out of the 1,575 questionnaires distributed, 995 usable responses were received and analyzed. This survey found (i) majority of the respondents were in favor of tax education being introduced into non-accounting curriculum as an elective paper; (ii) about 44.9% had little tax knowledge; (iii) the most preferred methods of teaching taxation are case studies and face-to-face classroom learning; and (iv) the topics that the respondents would like to learn the most are personal taxation, tax planning for individual and basic concepts of taxation. The findings provided important insight in order to reform the current education policy, to introduce tax education formally in non-accounting curriculum, as tax education is the pillar that builds a tax literate society. This study could be seen as the first large-scale study conducted after the implementation of self-assessment tax system in Malaysia. Study on tax education from developing country like Malaysia is rare; hence, this study would fill a knowledge gap.

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Section: A Suitable Phase In the Education Cycle To Introduce Tax In mentioning

confidence: 99%

Quest for Tax Education in Non-Accounting Curriculum: A Malaysian Study

Lai¹,

Yaacob²,

Amran³

et al. 2013

ASS

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“…However, the method adopted in analysing the data is, the authors believe, a signi® cant development from this earlier work (as well as being undertaken in a different educational environment). The conventional approach has been to present and discuss the results of surveys of individual characteristics such as course objectives and coverage (Gray, 1965;Sommerfeld, 1966;Flesher and Rescho, 1986); staf® ng (Fogg and Campbell, 1982;Sommerfeld, 1966); and teaching and assessment methods (Heller et al, 1981;Schwartz and Stout, 1987). There has been no systematic attempt to investigate the relationships among these individual characteristics.…”

Section: Research Rationale and Methodsmentioning

confidence: 99%

“…In one case hypothesis testing was also explicitly used (Flesher and Rescho, 1986). This review suggests that the US research in the area has developed in three broad areas that follow on from one another in subject matter and, to a degree, in chronological order.…”

Section: R E S E Ar C H Ov E R V I E Wmentioning

confidence: 97%

“…For example, Flesher and Rescho (1986) identify the lack of a conceptual framework for taxation. The authors picked up one of the themes of Sommerfeld (1975) and suggested that the focus of tax education needed to be fundamentally changed and supported the idea of raising `tax concepts' to be the basic building block of ® rst tax courses.…”

Section: Research Themementioning

confidence: 98%

“…3. Research discussing the fundamental pedagogic perspectives of tax education ± for example, the importance of tax concepts (Flesher and Rescho, 1986), the context of tax in society (Sommerfeld, 1975), the need for a historical perspective (Samson, 1997) and the value of integrating tax education more implicitly within a wider accounting education setting (Torres andAlbin, 1997 andJones andDuncan, 1995).…”

Section: R E S E Ar C H Ov E R V I E Wmentioning

confidence: 99%

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Tax education in the UK: a survey of tax courses in undergraduate accounting degrees

Craner¹,

Lymer²

1999

Accounting Education

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This paper presents the results of a postal survey designed to examine the teaching of taxation in UK universities. The project looks at taxation in undergraduate accounting degree programmes and adopts an objective centred focus. The principal aim of the survey was to examine the relationships between some characteristics of individual tax courses, including the course objectives and coverage, staffing, teaching and assessment methods, in an attempt to draw some conclusions on the nature of tax education in UK accounting degrees. The results of the survey and consequent analysis may provide taxation and accounting educators, professional bodies and researchers into accounting education with an insight into approaches to, and methods used in, taxation teaching. It may also present a framework for comparative international research in tax education.Tax, Accounting, Education, Undergraduate, University,

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