Tax Education for Higher-Education Students: A Narrative Review and Integrated Conceptual Framework

Yundong Wu (Higher Education, Psychology, and Policy Analysis Laboratory, Naju, South Korea)
Ying Chen (Higher Education, Psychology, and Policy Analysis Laboratory, Naju, South Korea)

Journal of Applied Taxation and Policy
Volume 2, Issue 2 (November) 2026

Tax knowledge is essential for university students' financial capability and civic responsibility; however, tax education remains uneven across disciplines. Moving beyond traditional rule-based teaching, modern curricula incorporate practical tax literacy, digital filing, entrepreneurship, ethical judgment, and artificial intelligence. Research highlights a persistent gap between knowledge and actual compliance behavior. While education builds confidence, decisions are heavily influenced by perceived fairness, trust, social norms, and practical experience. An integrated conceptual framework shows that student agency connects tax knowledge with digital and ethical skills. Strengthening curriculum design, teacher competence, institutional collaboration, and equitable access ensures up-to-date, practical tax education across all fields.