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

Abstract

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,

Tax topics a trainee chartered accountant should be taught: a survey of perceptions in and outside public practice

“…Craner and Lymer (1999) conducted a postal survey in the UK, where the principal aim of their study was to draw conclusions about the nature of tax education in UK accounting degrees by examining the relationships between some of the characteristics of individual tax courses. The authors concluded that there is a heavy bias towards income tax and corporation tax as the primary two tax topics covered.…”

Introducing Tax Education in Non‐Accounting Curriculum in Higher Education: Survey Evidence

“…However, at the time of study, little is known about non-accounting undergraduates' understanding of taxation. Unfortunately, except for the studies of Craner and Lymer (1999), Miller and Woods (2000), Schwartz and Stout (2000), Hite and Hasseldine (2001), Juchau and Neale (2001), Furnham (2005) as well as Tan and Veal (2005), there is a dearth of literature on 'tax education' even in the developed countries. To the best of our knowledge, with the exception of Kasipillai et al (2003) who had attempted to examine Malaysian undergraduates and their understanding of taxation, no study has been conducted to examine the quest for tax education from the perspectives of non-accounting undergraduates, and the suitable tax topics to be covered should tax education be formally integrated into nonaccounting curriculum.…”

Effects of blended e-Learning: a case study in higher education tax learning setting

“…For example, to report personal income tax and know how to deduct your personal exemptions. Many prior studies focus on teaching methodology (e.g., [2,3]) or report characteristics of tax courses (e.g., [4]). Few studies address innovative approaches to implementing e-learning course in tax education.…”