Data · dataset · 2002
A Study of Exploring a New Paradigm for Tax Education Curriculum in Taiwan Higher Education Institutions
Listed in Harvard Dataverse
A new paradigm of tax education is needed to meet college students\' learning and professional needs.
Description
Facing the era of rapidly developing economies and striking advancement of technologies, tax education is no longer just a matter of taxes.Students now need to learn more than traditional programs are offering. The tax education programs throughout Taiwan\'s colleges and universities are in need of review.
After referring to the Model Tax Curriculum and AICPA Core Competency Framework, created by AICPA, and reviewing the existing tax education programs in Taiwan,a questionnaire including 21 items of tax technical competencies and 10 items of personal competencies was created to collect the following person\'s opinions: (1) business college faculty and students and (2) workers of banks , companies, tax bureau and certified public accountants.
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The analysis of the survey found: (a)tax curriculum should include both functional technical competencies and personal competencies; (b) enterprise employees preferred an experience-based curriculum; (c) those in the educational field favored an academic-based curriculum; (d) leverage technology to develop and enhance a broad business perspective scored the most important competency; (e) while learning tax history resulted as the least of concerns among the 31 items.
Based on the research,a new paradigm of course contents and curricula for college and university tax education in Taiwan was initiated. A preliminary course was created for business college students and tax major students as a introductory course. In addition, an advanced course structure was designed for tax majors.
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Where it is published
- Dataverse dataset page dataverse.harvard.edu/dataset.xhtml?persistentId=doi%3A10.6141%2FTW-SRDA-E89043-1 ↗
landing page · from Harvard Dataverse
- DOI doi.org/10.6141/tw-srda-e89043-1 ↗
DOI / persistent id · from Harvard Dataverse
Catalogue records · 1
- Dataverse API dataverse.harvard.edu/api/datasets/:persistentId/?persistentId=doi%3A10.6141%2FTW-SR… ↗
metadata API · from Harvard Dataverse
Provenance · 1 source records, 5 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| Harvard Dataverse | doi:10.6141/TW-SRDA-E89043-1 | 13 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| created_date | source · Harvard Dataverse | connector:dataverse@1.0.0 | |
| description | source · Harvard Dataverse | connector:dataverse@1.0.0 | /description |
| publication_date | source · Harvard Dataverse | connector:dataverse@1.0.0 | |
| title | source · Harvard Dataverse | connector:dataverse@1.0.0 | /name |
| updated_date | source · Harvard Dataverse | connector:dataverse@1.0.0 |