We examine whether tax compliance is improved via different forms of tax education. We argue that different types of tax education have respective impacts on tax compliance. To explore this empirical issue, we conduct a survey related to tax compliance among 205 students taking either a general tax course or a technical tax course in Hong Kong. Our findings suggest that sales tax compliance among undergraduate students was significantly improved if they had been exposed to a general tax education, and income and sales tax compliance among postgraduate students were significantly improved if they had taken a technical tax course.
Wong, R. M. K., & Lo, A. W. Y. (2015). Can education improve tax compliance? Evidence from different forms of tax education (HKIBS Working Paper Series 074-1415). Retrieved from Lingnan University website: http://commons.ln.edu.hk/hkibswp/93