Measuring the intention of non-business undergraduate students to enroll in taxation courses

• Main Authors: Simbillo, Janus Aries Q., Gerona, Estephany M., Cordova, Wilson
• Format: text
• Published: Animo Repository 2023
• Subjects: Taxation—Study and teaching—Philippines; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/11613
• Institution: De La Salle University

Taxation is one of the keys to nation-building as this is the lifeblood of the country and this ensures a nation’s economic prosperity and success. The collection process has been continuously challenging as new tax reforms were introduced in the Philippines in 2018. To resolve this challenge, a House Bill was proposed by the Congress in June 2022 to mandatorily teach “tax literacy, consciousness and responsibility in intermediate, secondary, technicalvocational and tertiary education in both public and private schools”. Thus, to assess the need to enhance tax literacy, the study aims to explore the opportunity to develop and introduce taxation courses for non-business collegiate students. The study examined the interest and perceived need for learning taxation among non-business collegiate students. The study utilized a survey method and a Likert Scale to gather data from 518 valid respondents. The study highlighted the significance of formal tax education in fostering tax compliance among taxpayers and its implications for curriculum design and student engagement strategies in taxation education. The study included a literature review exploring the factors contributing to tax evasion and the determinants of tax compliance. The hypothesis that was tested and presented in the study showed that interest and perceived need in learning taxation are key factors positively affecting students' interest in enrolling in taxation courses, while the ease of learning taxation may not play a significant role in this context. The findings of this research provided valuable insights into whether these variables collectively contribute to students' interest in enrolling in taxation courses.