Developing Social Studies Lessons about Tax and Finance for Junior high School Students to Foster Democratic Citizens

2023 Fiscal Year Final Research Report

• Project/Area Number: 21K02496
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 09040:Education on school subjects and primary/secondary education-related
• Research Institution: Kumamoto University
• Principal Investigator: FUJISE Taiji 熊本大学, 大学院教育学研究科, 教授 (30515599)
• Project Period (FY): 2021-04-01 – 2024-03-31
• Keywords: 能動的な租税意識 / 中学校社会科 / 市民革命 / タックスヘイブン / 租税抵抗

Outline of Final Research Achievements

This study is developing social studies lessons about tax and finance for junior high school students to foster democratic citizens. The result of this study is as follows:
First, we developed history lessons about tax and finance for students by treating Civic Revolution. Second, we developed geography lessons about tax and finance for students by treating problems about tax haven. Second, we developed civic lessons about tax and finance for students by treating problems about tax resistance. Fourth, we clarified that a lot of students have passive taxpayer consciousness or obligatory, by carrying out questionnaire surveys for them to verify the effect of lessons.

Free Research Field

教科教育学（社会科）

Academic Significance and Societal Importance of the Research Achievements

現行の社会科・公民科では，我が国の財政の事実を網羅的に学習させる授業が開発・実践されている。そのため，現行の社会科・公民科の授業は，能動的（税金は国民が決めるもの）／義務的（税金は国民が納めるもの）／対価的（税金は公的サービスの対価）という3種類の租税意識を育てる可能性がある。しかしながら，我が国は「税金はとられるもの」という受動的な租税意識が根強いため，生徒の能動的な租税意識を育てることが難しい。本研究では，市民革命やタックスヘイブン問題，租税抵抗問題を題材にすることにより，公民学習だけでなく歴史学習や地理学習でも生徒の能動的な租税意識を育てることができることを明らかにした点に意義がある。