Abstract

At a global level, there is limited research on young people's understanding of Tax Education (TE). The objective of this research is to analyze Tax Education among third and fourth-grade students in the poorest region of Chile. A survey was administered to 128 students from educational institutions in the Ñuble Region. The results indicate that students in the Humanities and Science track generally exhibit a stronger understanding of Tax Education compared to their peers in the Accounting and Administration tracks. However, when it comes to knowledge of Labor Taxes, students in Accounting and Administration demonstrate a greater understanding than those in the Humanities and Science track. Additionally, students’ perceptions of their Tax Education are notably more positive in the Accounting and Administration tracks, while students in the Humanities and Science track report relatively low perceptions of their training. These findings provide a foundation for further exploration of Tax Education and can inform the development of educational policies aimed at enhancing Tax Education for students from an early age.