Level of Tax Knowledge and its Impact on Tax Culture in Students from 4th to 5th Grade of Secondary Level of the IEP "Colegio Nacional Imperial", Imperial District of Cañete

Abstract

This study addresses the issue of the relationship between tax knowledge, attitudes towards taxes, and participation in community activities among 4th and 5th-grade students at the "Colegio Nacional Imperial." The overall objective was to examine how tax knowledge impacts students' attitudes and community participation. To achieve this, a quantitative approach was employed, and a questionnaire was administered to 376 students. The analysis of the results highlights a significant positive correlation (Rho = 0,658) between tax knowledge and attitudes towards taxes. Students with a higher level of tax knowledge tend to exhibit more positive attitudes towards taxes, recognizing their importance in funding essential community services. Additionally, a positive correlation between tax knowledge and participation in community activities was found (Rho = 0,524). Students who better understand tax concepts are more willing to engage in community initiatives, demonstrating their civic responsibility and contribution to local development. Furthermore, a positive correlation was identified between attitudes towards taxes and participation in community activities (Rho = 0,525). Students with positive attitudes towards taxes are more motivated to participate in community projects, recognizing the link between taxes and local improvements. These results underscore the significance of tax education in cultivating positive attitudes and promoting active student participation in the community. In conclusion, this study demonstrates the significant influence of tax knowledge on students' attitudes and community engagement. The observed positive correlations suggest that effective tax education can act as a catalyst for fostering positive attitudes towards taxes and inspiring active participation in community projects. These findings support the need to strengthen tax education in schools to shape informed, responsible, and community-minded citizens.