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Impact of Digital Tax Administration Education on Students’ Tax Compliance Evaluation Skills in Nigerian Universities

Abstract

The increasing digitalization of tax administration has transformed the processes through which taxpayers register, file returns, make payments, receive tax information, and interact with tax authorities. Digital tax administration systems, including electronic tax filing, online taxpayer registration, electronic payment platforms, digital tax records, electronic invoicing, automated tax assessments, and online taxpayer-service platforms, have become increasingly relevant to contemporary tax practice in Nigeria. Consequently, accounting education students require adequate knowledge of digital tax administration and practical skills to evaluate whether taxpayers and businesses comply with applicable tax requirements. However, limited exposure to digital tax systems, inadequate practical training, insufficient access to tax administration platforms, and weak integration of digital tax procedures into accounting education may affect students' ability to evaluate tax compliance effectively. Digital tax administration education provides an opportunity to bridge the gap between theoretical tax knowledge and technology-driven tax practice. Against this background, this study investigates the impact of digital tax administration education on students' tax compliance evaluation skills in Nigerian universities. The study will be anchored on Human Capital Theory, Constructivist Learning Theory, and the Technology Acceptance Model (TAM). Human Capital Theory explains how investment in specialized tax and digital administration education can improve students' knowledge, professional competencies, productivity, and employability. Constructivist Learning Theory emphasizes active participation, practical application, problem-solving, and knowledge construction through meaningful learning experiences, providing a basis for using digital tax cases and simulations to develop students' tax compliance evaluation skills. The Technology Acceptance Model explains how students' perceived usefulness and perceived ease of use of digital tax administration systems may influence their willingness to learn and apply digital tax procedures. Collectively, these theoretical perspectives provide a suitable framework for explaining how digital tax administration education may influence students' tax compliance evaluation skills in Nigerian universities. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate and postgraduate accounting education students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, and eligible accounting education students. Digital tax administration education will be assessed using indicators such as exposure to electronic tax administration instruction, taxpayer registration, digital taxpayer identification, electronic tax filing, online tax returns, electronic tax payments, electronic invoicing, digital tax records, automated tax assessments, taxpayer portals, electronic receipts, tax payment verification, digital tax audits, online taxpayer services, tax compliance monitoring, digital tax documentation, practical demonstrations, case studies, and simulated tax administration exercises. Students' tax compliance evaluation skills will be assessed using indicators such as ability to identify taxpayer registration requirements, assess tax filing compliance, evaluate accuracy and completeness of tax returns, verify electronic tax payments, assess tax documentation, identify missing or inaccurate tax information, evaluate electronic invoices, recognize potential tax underreporting, assess compliance with tax obligations, identify discrepancies between financial records and tax records, evaluate digital tax evidence, identify possible non-compliance risks, and recommend appropriate corrective or follow-up actions. Data will be collected using structured questionnaires, standardized tax compliance evaluation skills tests, digital tax administration case studies, electronic tax-return analysis exercises, tax compliance scenarios, simulated taxpayer records, practical digital tax exercises, and pre-test and post-test assessments where a quasi-experimental intervention is adopted. Descriptive statistics will be used to summarize students' demographic and academic characteristics, exposure to digital tax administration education, experience with digital tax systems, and levels of tax compliance evaluation skills. Inferential statistical techniques, including chi-square tests, paired and independent t-tests, correlation analysis, and multiple regression analysis where appropriate, will be used to determine the impact of digital tax administration education on students' tax compliance evaluation skills. Where a quasi-experimental design is adopted, tax compliance evaluation skill scores before and after exposure to digital tax administration education may be compared with those of a comparison group to determine changes associated with the intervention. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that digital tax administration education has a significant positive impact on students' tax compliance evaluation skills in Nigerian universities. Students exposed to structured, practical, and current digital tax administration education are expected to demonstrate stronger abilities to evaluate tax registration, filing, payment, documentation, invoicing, and reporting compliance than students with limited exposure. Practical simulations may enable students to examine taxpayer records, electronic tax returns, payment confirmations, invoices, and other digital tax information and identify discrepancies or potential compliance problems. Exposure to realistic digital tax scenarios may also improve students' ability to evaluate tax evidence, identify possible underreporting, recognize incomplete documentation, and recommend appropriate compliance actions. However, limited access to digital tax platforms, unreliable internet connectivity and electricity, frequent changes in tax procedures, insufficiently trained lecturers, outdated instructional materials, restricted access to realistic taxpayer data, and inadequate practical facilities may constrain effective implementation. The study therefore expects current, practical, technology-supported, and professionally relevant digital tax administration education to contribute significantly to improved tax compliance evaluation skills among accounting education students in Nigerian universities. The study is expected to contribute to the literature on digital tax administration education, tax compliance evaluation skills, accounting education, digital taxation, electronic tax administration, tax compliance, tax education, public finance education, educational technology, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, tax authorities, professional accounting bodies, curriculum developers, employers, digital tax-service providers, and policymakers regarding strategies for strengthening technology-driven tax competencies among future accounting educators and tax professionals. The study will also provide evidence-based recommendations for integrating digital tax administration into accounting education curricula, improving students' access to digital tax platforms and simulated taxpayer records, strengthening lecturers' competencies in electronic tax administration, incorporating practical tax-compliance evaluation exercises into tax courses, promoting collaboration between universities and tax authorities, regularly updating tax education materials, and preparing accounting education students to evaluate tax compliance effectively within Nigeria's increasingly digital tax administration environment.

Keywords: Digital tax administration education, tax compliance evaluation skills, accounting education students, digital taxation, electronic tax administration, tax compliance, tax education, tax administration, educational technology, Nigerian universities, Nigeria.