EXECUTIVE MANAGEMENT EDUCATION AND TECHNOLOGY PRACTICES ON TAX AWARENESS AND COMPLIANCE IN THE DIGITAL AGE
Abstract
The rapid expansion of the digital economy has significantly transformed organizational operations, executive decision-making, and taxation systems, thereby necessitating new competencies among business leaders. This study examines the effect of executive management education and technology practices on tax awareness and tax compliance in the digital age. Specifically, it evaluates how executive education influences tax awareness and compliance, as well as how technology practices enhance these outcomes. Anchored on the Technology Acceptance Model (TAM), the study adopts an empirical review design, synthesizing peer-reviewed literature published between 2020 and 2025. Data were analyzed using qualitative content analysis and thematic synthesis. Findings reveal that executive management education significantly improves tax awareness by enhancing digital literacy, cognitive understanding, and knowledge of regulatory obligations. Similarly, technology practices such as digital tax platforms, automation, and e-filing systems were found to increase transparency, simplify tax processes, and improve both awareness and compliance. The study further establishes a strong positive relationship between executive education and tax compliance, as well as between technology practices and compliance behavior. The integration of executive education and digital technology is identified as a critical factor in strengthening organizational tax compliance in the digital economy. The study concludes that education and technology are mutually reinforcing drivers of tax awareness and compliance. It recommends the development of integrated executive training programs, expansion of digital tax systems, and continuous digital literacy initiatives to enhance compliance outcomes in modern organizations.
Keywords: Executive Management Education, Technology Practices, Tax Awareness, Tax Compliance, Digital Economy
Arinze G. Onukwuli
arinzeonukwuli@gmail.com
School of Business Education, Federal College of Education (Technical), Umunze, Nigeria