PERCEPTIONS OF STUDENTS REGARDING THE IMPORTANCE OF KNOWLEDGE OF TAX ACCOUNTING IN INSTITUTIONS OF HIGHER EDUCATION IN THE FEDERAL DISTRICT: AN EMPIRICAL STUDY

Abstract

The lack of knowledge among undergraduate accounting students concerning tributary topics and the confusion that they have regarding about accounting and tributary legislation is an increasing reality in higher education teaching. Studies indicate that a motivated student tends to attach more importance to the content learned and thus have more interest in retaining the material. In this way, the purpose of this research is to identify how accounting students in the Federal District rate the importance of tributary topics in their Institutions of Higher Education (IES). The work was carried out by the field research method, making use of a non-probabilistic sampling process and a questionnaire applied in those institutes of higher education with the most tradition in teaching accounting in the Federal District. Data analyses will be made, followed by explanation of results, providing evidence of the prominence given to tributary topics by the students. The research results show that the students are interested in the topic but do not see it as the most important to their professional future.