A QUASI-EXPERIMENTAL STUDY OF THE EFFECT OF TAX EDUCATION ON TAX AWARENESS OF UNDERGRADUATE STUDENTS IN COVENANT UNIVERSITY

Abstract

Some of the evidence that is available on the effects of formal tax education on awareness of current tax reforms is rather fragmentary and it does not compare differences in the curriculum structures and their delivery by different programmes. The main research goal of this study was to find out the effect of tax education on undergraduate students' tax awareness based on the 2026 tax reform policy. The quasi-experimental research design was used, involving 220 valid questionnaires of which 253 were distributed, between accounting students and Economics students. The data were processed using descriptive statistics, independent-samples t-test and multiple linear regression. All the hypotheses were tested at 5% level of significance. The results indicated that there is a significant difference between Accounting and Economics students in tax awareness (t = 2.259, p = .025) and accounting students have higher mean scores (12.78) than Economics students (11.71). The regression model was significant overall (F = 3.399, p = .019) but not for any of the individual predictors. A second model including the number of seminars attended also was significant overall (F = 2.748, p = .029) with no individually significant predictors. The study suggests that universities should enhance the tax education courses and create new supplementary tax education channels to enhance the tax awareness of students.