Enhancing taxpayer rights through gamification

<p dir="ltr">Gamification can play a crucial role in enhancing the understanding of taxpayer rights and responsibilities, as it actively involves learners in scenarios where they can apply their knowledge in a dynamic and engaging way. Gamified learning therefore links with the principles of Experiential Learning Theory which is defined as “the process whereby knowledge is created through the transformation of experience. Knowledge results from the combination of grasping and transforming experience” (Kolb, 1984: 41). Students in the economic and financial sciences are often exposed to diverse fields including taxation, economics, finances, politics, sociology, economic policy, psychology, and ethics. However, the integration between these fields including ethical considerations is complex and a challenging subject matter (DeGlaire et al., 2022). Gamification provides an opportunity for these subject matters to be integrated. In addition to gaining knowledge in higher education, students are also expected to have certain graduate skills, these pervasive skills are believed to be developed through the application of experiential learning theory (Dewey, 1938) combined with enhanced student engagement (Kolb & Kolb2, 2005).</p><p dir="ltr"><br></p><p dir="ltr">The research aims to answer the following research questions:</p><p dir="ltr">• To investigate the efficacy of gamification as a pedagogical tool to enhance taxpayers' awareness and understanding of their rights and responsibilities.</p><p dir="ltr">• To what extent does gamification in the classroom aid in the development of certain pervasive skills?</p><p><br></p>