196 страниц. 2012 год. LAP Lambert Academic Publishing The value of tax education on improving the tax compliance attitude is perceptible as educated taxpayers may be more aware of their responsibility as well as the sanctions to be imposed if they were not compliant with tax laws. Attitude towards tax compliance can be improved through the improvement of taxation knowledge. Knowledge as one of the factors in compliance is related to the taxpayers’ ability to understand taxation laws, and their willingness to comply. Educating taxpayers and keeping them well informed with the sentences of being an evader may be important, as a prevention measure is better than cure. If tax non compliance attitude can be improved because of the provision of tax education, the ministry of education (in collaboration with the tax authority) may think of this relationship and deliver tax course (similar to civics and ethics) as a common course to all students.