Need Analysis of Tax Education for Non-Accounting Program: Evidence from Nigerian Universities


  • Bojuwon Mustapha Faculty of Management Science, Federal University Oye, Ekiti State, NIGERIA
  • Banji Rildwan Olaleye Faculty of Management Science, Federal University Oye, Ekiti State, NIGERIA
  • Oshatimi Omowumi Olanike Faculty of Management Science, Federal University Oye, Ekiti State, NIGERIA
  • Johnson Kolawole Olowookere Faculty of Management Science, Osun State University, Osun State, NIGERIA



Tax Education, Non-Accounting Program, Tax Curriculum


This paper examines the need analysis of tax education for non-accounting program by identifying an area of preference in taxation, tax knowledge, tax policy, tax rules and regulation, tax culture and the instructional method of teaching. Questionnaires were administered to 1,200 undergraduates of non-accounting programmes in Nigerian private and public universities. Data were analyses using SPSS to obtain descriptive statistics and one sample t-test results. Based on the survey, the respondents indicated that the introduction of tax education to non-accounting programmes in Nigerian universities is important and relevant to the development of the nation. It also revealed that tax policy, tax rules and regulation together with tax culture for individuals are the preferred tax areas that undergraduates want to understand. This paper is in line with the government initiative to increase awareness on tax rules and regulation, tax culture and knowledge to improve the level of compliance among the taxpayers.


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How to Cite

Mustapha, B., Olaleye, B. R., Olanike, O. O., & Olowookere, J. K. (2021). Need Analysis of Tax Education for Non-Accounting Program: Evidence from Nigerian Universities. International Business Education Journal, 14(2), 61–71.