CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
The landscape of education in Nigeria is continually evolving, and one critical aspect that demands constant attention is the teaching and learning of taxation in universities. Taxation plays a pivotal role in any economy, and imparting comprehensive knowledge in this field is essential for producing skilled professionals who can contribute to the effective functioning of the nation's financial system. However, the journey of teaching and learning taxation in Nigerian universities is fraught with challenges that require careful analysis and strategic solutions. This study delves into the multifaceted issues surrounding the pedagogy of taxation, aiming to identify obstacles faced by both educators and learners while proposing viable solutions for an enhanced educational experience. Ogbonna, G. N., & Ogbu, O. J. (2018).
One of the primary challenges in teaching taxation lies in the complexity of the subject matter. Taxation is inherently intricate, involving a myriad of laws, regulations, and economic principles. The curriculum in Nigerian universities may not always align seamlessly with the dynamic nature of tax laws, creating a gap between theoretical knowledge and practical application. Additionally, the shortage of qualified and experienced faculty members in taxation exacerbates the problem, as educators struggle to keep abreast of the ever-changing tax landscape. This study will scrutinize these challenges and explore ways to bridge the gap between theoretical knowledge and real-world application in the teaching of taxation. Adegbie, F. F., Osibanjo, A. O., & Aiyemojuba, O. (2015).
Moreover, the advent of technology has transformed the educational landscape, but it has also introduced its own set of challenges. The digital divide among students, varying levels of technological literacy, and the adequacy of e-learning resources are all crucial factors influencing the effectiveness of teaching taxation in Nigerian universities. This research will critically assess the impact of technology on taxation education, seeking innovative solutions to ensure that students have equal access to educational resources and opportunities. Anyadiegwu, C. I., & Okoye, P. V. C. (2019).
In addressing these challenges, it is imperative to consider the broader context of educational policies and institutional frameworks. The study will examine the current policies governing taxation education in Nigerian universities, evaluating their effectiveness and identifying areas for improvement. By analyzing the existing institutional support structures, the research aims to propose recommendations for enhancing the teaching and learning experience, ultimately contributing to the development of a more robust taxation education system in Nigerian universities. Olatoye, R. A., & Adebisi, O. S. (2020).Top of Form
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1.2 Statement of the Problem
The teaching and learning of taxation in Nigerian universities face a myriad of challenges that hinder the effective development of skilled professionals in this critical field. One central issue is the complexity of taxation itself, marked by intricate laws, regulations, and economic principles. The existing curriculum in Nigerian universities may not adequately address the dynamic nature of tax laws, leading to a significant gap between theoretical knowledge and practical application. Furthermore, the shortage of qualified faculty in taxation exacerbates the problem, as educators may struggle to impart up-to-date knowledge and bridge the divide between academic concepts and the evolving real-world tax landscape. This complexity in content delivery and the scarcity of qualified instructors contribute to a less-than-optimal learning experience for students pursuing taxation-related courses in Nigerian universities. Ogbonna, G. N., & Ogbu, O. J. (2018).
Another pressing problem revolves around the integration of technology in the teaching of taxation. While technology has the potential to enhance the educational experience, the digital divide among students and varying levels of technological literacy pose significant challenges. Not all students have equal access to digital resources, and disparities in technology infrastructure across universities may hinder the implementation of effective e-learning strategies. This issue not only impacts the accessibility of educational materials but also raises questions about the adequacy of technological resources to support a comprehensive understanding of taxation concepts. Addressing these problems is crucial for ensuring an inclusive and technologically advanced educational environment for students pursuing taxation studies in Nigerian universities. Adegbie, F. F., Osibanjo, A. O., & Aiyemojuba, O. (2015).
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1.3 Objectives of the Study
The main objective of the study is to examine Analysis of the Challenges and Solutions in Teaching and Learning Taxation in Nigerian Universities. Specific objectives of the study are:
- 1. To Analyze the Challenges Faced by Students in Learning Taxation.
- 2. To Evaluate the Effectiveness of Current Teaching Strategies in Taxation Education.
- To Propose and Assess Potential Solutions for Enhancing Taxation Teaching and Learning.
1.4 Research Questions
To guide the study and achieve the objectives of the study, the following research questions were formulated:
- What are the major cognitive, motivational, and environmental factors hindering students' understanding and engagement with taxation concepts in Nigerian universities?
- How well do current taxation curricula in Nigerian universities align with the needs and expectations of professional accounting bodies and the realities of the contemporary tax landscape?
- What innovative teaching methodologies (e.g., flipped classroom, blended learning, gamification) could be adapted or developed to improve student engagement and understanding of taxation concepts?
1.5 Research Hypothesis
The following research hypothesis was developed and tested for the study:
Ho: There is no statistical significant impact on the Challenges and Solutions and Teaching and Learning Taxation in Nigerian Universities.
1.6 Significance of the Study
The study is important for many reasons. The following are the major stakeholders this paper through its practical and theoretical implications and findings will be of great significance:
Firstly, the paper will benefit major stakeholders and policy makers in the Accounting Education sector. The various analysis, findings and discussions outlined in this paper will serve as a guide in enabling major positive changes in the industry and sub-sectors.
Secondly, the paper is also beneficial to the organizations used for the research. Since first hand data was gotten and analysed from the organization, they stand a chance to benefit directly from the findings of the study in respect to their various organizations. These findings will fast track growth and enable productivity in the organisations used as a case study.
Finally, the paper will serve as a guide to other researchers willing to research further into the subject matter. Through the conclusions, limitations and gaps identified in the subject matter, other student and independent researchers can have a well laid foundation to conduct further studies.
1.7 Scope of the Study
The study is delimited to ABU. Findings and recommendations from the study reflects the views and opinions of respondents sampled in the area. It may not reflect the entire picture in the population.
1.8 Limitations of the Study
The major limitations of the research study are time, financial constraints and delays from respondents. The researcher had difficulties combining lectures with field work. Financial constraints in form of getting adequate funds and sponsors to print questionnaires, hold Focus group discussions and logistics was recorded. Finally, respondents were a bit reluctant in filling questionnaires and submitting them on time. This delayed the project work a bit.
1.9 Organization of the Study
The study is made up of five (5) Chapters. Chapter one of the study gives a general introduction to the subject matter, background to the problem as well as a detailed problem statement of the research. This chapter also sets the objectives of the paper in motion detailing out the significance and scope of the paper.
Chapter Two of the paper entails the review of related literature with regards to corporate governance and integrated reporting. This chapter outlines the conceptual reviews, theoretical reviews and empirical reviews of the study.
Chapter Three centers on the methodologies applied in the study. A more detailed explanation of the research design, population of the study, sample size and technique, data collection method and analysis is discussed in this chapter.
Chapter Four highlights data analysis and interpretation giving the readers a thorough room for the discussion of the practical and theoretical implications of data analyzed in the study.
Chapter Five outlines the findings, conclusions and recommendations of the study. Based on objectives set out, the researcher concludes the paper by answering all research questions set out in the study.
REFERENCES
Ogbonna, G. N., & Ogbu, O. J. (2018). Challenges of Teaching Taxation in Nigeria: An Empirical Investigation. Journal of Accounting and Finance, 18(7), 121-130.
Adegbie, F. F., Osibanjo, A. O., & Aiyemojuba, O. (2015). Challenges and Prospects of Teaching Taxation Courses in Nigeria. European Journal of Business and Management, 7(27), 68-78.
Anyadiegwu, C. I., & Okoye, P. V. C. (2019). Digital Divide in Nigerian Universities: Implications for Teaching Taxation. International Journal of Economics, Commerce and Management, 7(5), 10-21.
Olatoye, R. A., & Adebisi, O. S. (2020). Enhancing Taxation Education in Nigerian Universities: The Role of Technology. Journal of Education and Practice, 11(30), 69-77.
Yusuf, M. O., & Oyewo, B. (2017). Tax Education in Nigeria: A Critical Appraisal of the Curriculum.
