SMART EDUCATION FOR SOCIETY 5.0: INTEGRATING CIVIC, LEGAL, AND SOCIAL STUDIES TO BUILD TAX CONSCIOUS CITIZENS

Abstract

Education is not only about transferring knowledge, but also about shaping responsible, law-abiding, and socially conscious citizens. Within the framework of Smart Education for Society 5.0, tax education becomes an essential element of civic responsibility that should be introduced from an early age. Taxation is not merely an economic instrument, but also a symbol of civic participation and legal compliance that sustains the state. This study employs a qualitative literature review, drawing upon academic journals, policy documents, and previous research in the fields of civic, legal, and social studies. The analysis explores the integration of tax literacy into Smart Education by identifying approaches, strategies, and challenges in fostering tax-conscious citizens. Findings indicate that Civic Education positions taxation as an expression of citizens’ rights and obligations in a democratic society; Legal Studies present it as a constitutional obligation rooted in the rule of law; while Social Studies contextualize taxation within socio-economic structures, showing its role in financing public services, infrastructure, and equity. To make tax education more meaningful, smart education strategies such as contextual learning, classroom simulations, gamification, and project-based learning are essential. These methods not only simplify complex tax concepts but also enhance student engagement, critical thinking, and social responsibility. The study concludes that tax education, when integrated into Civic, Legal, and Social Studies through smart education strategies, plays a transformative role in preparing tax-literate, responsible, and participatory citizens. This novelty lies in reframing tax education beyond economics into civic responsibility, contributing to the realization of a sustainable Smart Society.