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Keywords: Tax knowledge
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Journal Articles
Tax education in emerging economies: insights from non-tax future professionals
Available to PurchaseVerónica del Carmen Peña-Acuña, Jairo Stefano Dote Pardo, Carlos Atenas, Pedro Severino-González, Yaritza Caro-Aravena, Stephanie Chávez-López
Journal of Applied Research in Higher Education 1–13.
Published: 12 August 2025
... tax knowledge and attitudes, with data analyzed using descriptive statistics and chi-square tests. Findings Results reveal significant gaps in tax knowledge, particularly regarding the Income Tax Operation and obligations for self-employed professionals. While tax morale is generally high...
