摘要：With the call in recent years for a change in accounting education to redirect the focus from being too technically oriented to more conceptually oriented and more skills based, this study examined the content coverage of first tax courses in New Zealand. The survey results show that both educators and practitioners considered a higher level of conceptual understanding than technical proficiency is required in most taxation topics canvassed. A wide range of topics was covered but not to the extent that tax educators would like or the practitioners expected them to
