FACTORS AFFECTING TAXATION STUDENTS ACADEMIC PERFORMANCE IN ACCOUNTING IN BENUE STATE UNIVERSITY, MAKURDI

The study investigates the Factors Affecting Taxation Students’ Academic Performance in Accounting in Benue State University, Makurdi. The specific objectives of the study were to investigate the effect of inadequate use of library facilities, parent’s level of income on students, prior knowledge in accounting, network usage by students and self-sponsorship on students’ academic performance in accounting. To achieve these objectives, a structured questionnaire was used to collect data from 55 sampled 300 level students of Taxation analyzed using regression techniques. The findings revealed that inadequate use of library facilities and parents’ level of income have a positive significance effect on taxation students’ academic performance. While, student prior knowledge in accounting, network usage and self-sponsorship have significant effect on taxation students’ academic performance. The study recommends that educational institution must at all times endeavour to stuck the library with current soft and hard copy books and students most effectively utilize the library facilities so as to improve the academic performance and attract scholarship to cushion their financial needs.