INCORPORATING EDUCATIONAL TECHNOLOGY FOR ENHANCED TAX AWARENESS AMONG NIGERIAN UNDERGRADUATES IN THE DIGITAL AGE
Abstract
This study examined the incorporation of educational technology to improve tax awareness among Nigerian youths in the digital age, using undergraduates in Anambra State. Anchored on the Technology Acceptance Model theory (Davis, 1989), the study adopted a descriptive survey design. The targeted population is 37,600 undergraduate students. A sample of 360 students from Nnamdi Azikiwe University Awka, Odumegwu Ojukwu University Igbariam, Federal Polytechnic Oko, Anambra Polytechnic Mgbakwu, Nwafor Orizu College of Education Nsugbe and Federal College of Education (Technical) Umunze was selected via stratified random sampling. Data were collected using a validated questionnaire, then analyzed with score mean at 0.05 level of significance. Findings showed low tax awareness despite weekly Educational Technology usage and reported no tax content on platforms they used. The study concluded that Anambra state has digitized tax collection and education separately but not tax education. It recommended mandating tax modules in tertiary Educational Technology curricula and FIRS Educational Technology partnerships and that the Federal Ministry of Education and NUC should mandate a 2 unit GST course on “Digital Economy and Taxation” delivered via LMS in all tertiary institutions.
Keywords: Educational Technology, Tax Awareness, Digital Economy, Nigerian Youth, FIRS
Christopher N. Madichie, Bethel A. Okeke and Nwamaka C. Moore
Christofa2002@gmail.com
School of Business Education, Federal College of Education (Technical), Umunze