Background: Taxation is the lifeblood of the government – without it, the state will neither exist nor survive. Thus, Tax literacy is necessary not only among students but for all, to increase awareness and integrate it with daily life. However, the aim of enhancing tax literacy of the students through integrating Income and Business taxation chapters in the SHS curriculum faced several issues. This study then aims to identify the impacts of the integrated taxation chapter in the tax literacy of the graduating Accountancy students and to provide complementary interventions with the implementation of the curriculum. Method: This study utilized the phenomenological approach in order examine the experience of the participants by doing an in-depth interview which allows the participants to express their experiences effectively. Findings: This study unveiled that Complexity of the topic, time constraints, qualification of instructors, and accounting focus were the reasons for the poor implementation of the integrated chapter; thus, findings have shown that the integration has little or no effect on the literacy or knowledge about tax of the students. Conclusion: this research study reveals that the poor implementation of the integrated Income and Business Taxation chapter in the FABM compromised the tax literacy of the participants. Recommendation: This paper recommends that the educational institutions must focus on enhancing the fundamentals of taxation and to ensure proper implementation of the integration to better equip ABM students for future endeavors in this area. An emerging framework was developed which portrays the impact of the poor implementation of the integrated Income and Business Taxation chapter in the FABM, which is deemed helpful for future research regarding the taxation topics curriculum and tax literacy by future interested researchers.

Integration

Tax literacy

Taxation