초등학교 교육과정에 따른 세금교육에 관한 연구

[Purpose]This study examines the tax education curriculum for elementary school students who provide the most basic education necessary for people’s lives and suggests effective ways to improve tax education. [Methodology]The curriculum, learning contents, and learning methods of tax education conducted by elementary schools and the National Tax Service in Korea were reviewed and compared with tax education in Japan. [Findings]The following improvement ways are suggested so that elementary school students can recognize the importance of tax through tax education and fulfill their tax obligations in the future. First, as there is no organization that can conduct systematic tax education, a consultative group composed of the government sector and the private sector should be formed. Second, when the elementary school curriculum is revised in the future, a plan should be prepared to include tax content in social studies and secure 8 hours of tax education time in schools. [Implications]This study provided the basis for expanding and organizing tax－related content when revising the curriculum in the future so that it can be included in the regular curriculum.