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Banking and Finance · 300 Level
This is the complete lecture note for TAX 322 Research methods in Taxation, prepared for Banking and Finance students at 300 Level. You can read it online below, open it in the full viewer, or download the PDF for offline study. It pairs with the course's video lectures, so you can read and watch together.
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS TAX 322: Research Methods in Taxation (3 Units C: LH 45) Course Code: TAX 322 Course Title: Research Methods in Taxation Course Unit: 3 Units C Series 1: Concepts and Foundations of Tax Research Series 2: Research Problems, Objectives, and Hypotheses in Taxation Series 3: Literature Review and Theoretical Frameworks in Tax Research Series 4: Data Collection Methods and Sampling Techniques in Taxation Series 5: Data Analysis, Interpretation, and Report Writing in Tax Research Series 1: Concepts and Foundations of Tax Research Part 1.1: The Concept of Research and Its Purpose 1.1.1 Meaning of research 1.1.2 Purposes of research in taxation 1.1.3 Importance of research in academic and professional contexts Part 1.2: Basic Concepts in Scientific Enquiry 1.2.1 Characteristics of scientific enquiry 1.2.2 Principles of objectivity and validity 1.2.3 Role of scientific enquiry in taxation research Part 1.3: Research Concepts and Theories 1.3.1 Definition of research concepts 1.3.2 Nature and role of theories in research 1.3.3 Relationship between theories and taxation studies Part 1.4: Laws, Hypotheses, Design, Causality, and Constructs 1.4.1 Meaning and role of laws in research 1.4.2 Hypotheses: formulation and testing 1.4.3 Research design and its types 1.4.4 Principle of causality in research
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS 1.4.5 Constructs and their application in taxation research Introduction Research provides the foundation for knowledge creation and problem solving. In taxation, research is particularly important because it enables practitioners and scholars to evaluate policies, analyse compliance issues, and propose solutions that improve fairness and efficiency. Without a clear understanding of research concepts and foundations, it would be difficult to approach taxation problems with rigour and credibility. The aim of this Series is to introduce you to the fundamental concepts of research, focusing on its meaning, purpose, and the principles of scientific enquiry. It also seeks to familiarise you with research concepts, theories, laws, hypotheses, design, causality, and constructs, which form the building blocks of any scholarly investigation in taxation. We shall commence this Series by examining the concept of research and its purpose. Next, we will explore the basic concepts in scientific enquiry, highlighting their relevance to taxation studies. Following that, we will analyse research concepts and theories, showing how they guide investigations. Finally, we will conclude by studying laws, hypotheses, research design, causality, and constructs, demonstrating how they interconnect to provide a solid foundation for tax research. Series Learning Outcomes Upon completing this Series, you should be able to: SLO 1.1 define the concept of research and explain its purpose, SLO 1.2 describe the basic concepts and characteristics of scientific enquiry, SLO 1.3 explain the role of research concepts and theories in taxation studies, SLO 1.4 define laws, hypotheses, design, causality, and constructs in research, SLO 1.5 analyse the interrelationship between these concepts in the context of tax research. Part 1.1: The Concept of Research and Its Purpose 1.1.1 Meaning of research Research is a systematic process of collecting, analysing, and interpreting information to answer questions or solve problems. It involves careful planning, structured enquiry, and critical evaluation of evidence. In taxation, research provides insights into compliance behaviour, policy effectiveness, and the fairness of tax systems.
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS Fill in the blank: The systematic process of collecting, analysing, and interpreting information to answer questions is called __________. Figure 1.1 The research cycle. 1.1.2 Purposes of research in taxation The purpose of research is to generate knowledge, provide solutions, and guide decision-making. In taxation, research helps policymakers design fair tax laws, assists practitioners in advising clients, and supports academics in advancing theory. It also identifies gaps in compliance and evaluates the impact of tax reforms.
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS Fill in the blank: Research in taxation helps policymakers design __________ tax laws. Box 1.1 Purposes of research in taxation. Stakeholder Primary Research Focus 2026 Practical Goal Corporations Tax accounting & behavior Reducing company tax risks and improving efficiency. Individual Taxpayers Personal credits & wealth transfer Optimizing retirement and estate planning. Regulators (NRS) Compliance & data analysis Reducing the "Tax Gap" through AI-driven audits. Academia Policy impact & economic theory Providing feedback on the effectiveness of existing laws. 1.1.3 Importance of research in academic and professional contexts Research is important because it strengthens credibility, supports evidence-based practice, and promotes innovation. In academic contexts, it helps students and scholars develop critical thinking and contribute to knowledge. In professional contexts, it ensures that tax practitioners provide accurate advice, comply with regulations, and maintain public trust. Fill in the blank: In professional contexts, research ensures that tax practitioners provide __________ advice. Table 1.1 Importance of research in academic and professional contexts.
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS Context Primary Importance Practical 2026 Example Core Outcome Academic Building Theory & Knowledge: Exploring the "Why" behind tax behavior and economic impacts. A PhD study at the University of Lagos analyzing the impact of the 4% Development Levy on SME survival rates. Evidence-Based Policy: Provides the government with data to refine or repeal ineffective tax incentives. Professional Problem Solving & Risk Mitigation: Finding the "How" to comply with specific client or employer needs. A tax consultant researching NRS private rulings to determine if a client’s "Green Hydrogen" project qualifies for a 5-year tax holiday. Compliance & Cost Savings: Prevents ₦10M+ fines and optimizes the company’s legal tax position. Academic Critiquing the Status Quo: Investigating the fairness and equity of the current tax system. Researching the "regressive" nature of VAT in Nigeria’s informal sector using archival data and household surveys. Social Justice: Influences future legislative amendments to ensure a fairer "Ability to Pay" structure. Professional Strategic Planning: Identifying opportunities for legal tax deferral and investment incentives. Researching Pillar Two (Global Minimum Tax) rules to advise a Nigerian multinational on its international subsidiary structure. Competitive Advantage: Enhances firm value and ensures cross-border operations remain tax-efficient. Academic Methodological Innovation: Developing new ways to detect evasion using AI and Big Data. Developing a machine-learning model that uses NIN-TIN linkages to predict high-probability cases of corporate tax fraud. Systemic Efficiency: Enhances the capability of agencies like the NRS to close the national "Tax Gap." Professional Due Diligence: Verifying the current status of laws Checking the 2026 Finance Act to confirm if Professional Liability Protection: Acts as a
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS Context Primary Importance Practical 2026 Example Core Outcome to ensure advice is not based on repealed statutes. the "Stamp Duty" exemption for small transactions is still in force before a board meeting. legal shield against "Negligence" claims from clients or regulators. Pilot questions 1.1 Define research in your own words. State two purposes of research in taxation. Why is research important in academic contexts? Give one example of how research supports professional practice in taxation. What term describes the process of collecting, analysing, and interpreting information to solve problems? Part 1.2: Basic Concepts in Scientific Enquiry 1.2.1 Characteristics of scientific enquiry Scientific enquiry refers to the systematic investigation of phenomena using structured methods to generate reliable knowledge. Its main characteristics include objectivity, precision, reliability, and replicability. In taxation research, scientific enquiry ensures that findings are not based on personal opinions but on evidence that can be tested and verified. Fill in the blank: The systematic investigation of phenomena using structured methods to generate reliable knowledge is called __________ enquiry.
LA-NET | ONLINE LEARNING VIDEO PLATFORM FOR POST-SECONDARY & HIGHER INSTITUTION STUDENTS Figure 1.2 Characteristics of scientific enquiry. 1.2.2 Principles of objectivity and validity Objectivity means that research findings are free from personal bias or subjective influence. Validity refers to the accuracy of the research in measuring what it intends to measure. Together, these principles ensure that research outcomes are trustworthy and meaningful. In taxation, objectivity prevents manipulation of data, while validity ensures that conclusions drawn reflect the true state of tax systems. Fill in the blank: The accuracy of research in measuring what it intends to measure is called __________.
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