NEXUS BETWEEN POLITICAL EDUCATION AND TAX EDUCATION: A REVIEW

Abstract The necessary ingredients of overall development are tax education and political education which enhances political participation. Among the citizens, tax education is one of the pertinent strategies of improving the quality of life in any locality. Improving the quality of life and development is critical to enhancing voluntary tax compliance which is a positive impact of tax education. Thus, tax education is a tool designed to enable taxpayers to understand tax laws, procedures, and encourage them to pay tax. It also involves training of special units within the revenue departments, for providing education, counselling and support to the taxpayers, through different media that is most accessible to citizens which include radio programs, community awareness, seminars, and front desk help to disseminate key information to the taxpayers. Components of tax education are expected to deal cut across aid compliance and discourage non-compliance practice among the citizens. For the non-compliance practice of tax payment, it may be unintentional, where the taxpayer is not aware of his/her tax obligations or fails to fulfil his/her tax obligations due to ignorance of tax laws and procedures or may be intentional due to the compliance attitudes. It is expected that tax education will enable the taxpayer to understand tax laws and procedures as well as creating a positive tax compliance attitude.