Developing a Tax Literacy Curriculum Model for Secondary Education

Abstract

The present study aimed to develop a tax literacy curriculum model for secondary education. In terms of purpose, this was an applied study, and in terms of nature, it was qualitative and exploratory. To obtain an in-depth understanding of the dimensions and components of a tax literacy curriculum, the grounded theory method was employed using the systematic approach developed by Strauss and Corbin. The study participants consisted of experts in curriculum planning, educational sciences, secondary education, economics, public finance, accounting, and taxation. Participants were selected through purposive sampling supplemented by the snowball sampling method, and semi-structured interviews were ultimately conducted with 14 experts. The sampling process continued until theoretical saturation was achieved. The interview data were analyzed through the three stages of open, axial, and selective coding, and MAXQDA software was used for data management. During open coding, 388 initial concepts were extracted from the interview transcripts and classified into 42 open codes. During axial coding, these codes were organized into 18 categories and six paradigmatic groups: causal conditions, contextual conditions, intervening conditions, strategies, consequences, and the core category. The findings indicated that the core category of the tax literacy curriculum model was “educating responsible citizens and responsible entrepreneurs.” The causal conditions included preventing corruption and tax evasion, understanding the nature and necessity of taxation, basic tax concepts, education about taxpayers’ rights, and the economic and social objectives of taxation. The contextual conditions included tax ethics and financial conscience, the learning of values and ethics, and tax attitudes and culture. Tax calculation and analysis skills and familiarity with tax procedures were identified as intervening conditions. The principal strategies included using technology and practical experiences, empowering teachers, developing educational content, and emphasizing curriculum policymaking and planning. The consequences of implementing the model included improved decision-making and personal financial management and enhanced active and participatory learning among students. Accordingly, the proposed model can provide a foundation for designing tax literacy education programs within the secondary education system.