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Abstract: Our research team was formed with the intention of investigating the challenges associated with business-related courses and finding answers to the difficulties identified. Tax-related courses are of particular interest to this research. We intend to examine the context of the issue of using a sophisticated methodology and interdisciplinary perspectives. We first examined student achievement data available nationally to determine the likely characteristics of our potential future students. We also analysed the performance of current and former BBS students in tax courses over the past decade. Our data analysis led us to conclude that our university faces a new challenge based on national and university level student performance. The research findings suggest that the further research planned by our research group is timely and important.
Keywords: education; taxation; method; performance; efficiency; economics subject
1. Introduction
The world around us is constantly and rapidly transforming. Social and future employers', and students' expectations of higher education, among other things, are also changing. Accordingly, education tools and methods must be continuously improved to meet these changing expectations. Tax-related subjects are no exception to the need for continuous improvement in education.
At the same time, sustainability and sustainable development have played an essential role in our lives in recent years. The United Nations developed the 2030 Agenda for Sustainable Development, signed by member states in 2015, containing 17 Sustainable Development Goals (United Nations, 2015). It is the responsibility of countries and organisations to achieve those goals. Using taxation as a tool to mobilise domestic resources can effectively achieve Sustainable Development Goals.
In terms of tax education, there is a wide range of objectives to be achieved such as providing a better understanding of tax collection and redistribution methods, developing tax-literate individuals and fostering a tax-compliance culture. Tax education may contribute to achieving countries' Sustainable Development Goals. Various actors at different levels are involved in tax education, including government agencies, tax authorities, business entities, and educational institutions.
Members of our research team have been teaching tax-related subjects at Budapest Business School (BBS) for several years. Our university's history began in 1857 with the establishment of the Pest Academy of Commerce. Budapest Business School was founded in 2000 from three previously separate colleges, which then became faculties: the Faculty of...