<![CDATA[Tax compliance remains a persistent challenge in many countries, particularly in developing economies where voluntary tax compliance levels are often influenced by limited public understanding of taxation and insufficient awareness of civic responsibilities. While governments generally focus on improving tax compliance through regulatory enforcement and administrative reforms, less attention has been devoted to the role of early tax education in shaping future taxpayers. Introducing taxation concepts during the school years may contribute to developing tax awareness, fostering positive attitudes toward taxation, and strengthening individuals’ intentions to comply with tax obligations in adulthood. Therefore, this conceptual paper aims to explore the role of early tax education in building tax-compliant citizens through the development of tax awareness and tax attitudes. Using a conceptual and comparative literature approach, this study synthesizes theories and previous research related to tax education, tax awareness, tax attitudes, and tax compliance intention. Based on the literature synthesis, a conceptual framework is proposed to explain how early tax education may influence future tax compliance through cognitive and attitudinal mechanisms. The paper contributes to taxation and educational literature by highlighting schools as strategic institutions for cultivating responsible future taxpayers and strengthening long-term tax compliance culture.]]>
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