TAX 322: Research Methods in Taxation

Learning Outcomes

By the end of the course, student should be able to:

1. define the concept of research and its purpose;
2. state and explain the research concepts, theories, laws, hypothesis, design, causality and constructs;
3. appraise the research problem, research question, research objectives and hypothesis;
4. conduct search for relevant to literature and undertake a critical review;

• design a questionnaire and administer the questionnaire; and
• analyse the data, make a presentation and come up with a report.

Course Contents

The concept of Research and its purposes. Basic concepts in scientific enquiry. Research concepts, theories, Laws, hypothesis, Research design, principle of causality and constructs. Selecting a taxation research topic. Stating research problem. Setting research objective(s) and formulating hypotheses/research questions. Timing/scheduling of taxation research project. Ethical guidelines and protocols. Literature searching and critical review.

Theoretical framework. Methods of data collection. Sources of data: Primary and secondary. Questionnaire and its administration. Planning and conducting interviews. Sampling techniques. Data editing, tabulation and presentation. Methods of Data analysis and interpretation. Referencing and bibliography. Report writing and submission.