Enhancing taxpayer rights through gamification

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).The research aims to answer the following research questions:• To investigate the efficacy of gamification as a pedagogical tool to enhance taxpayers' awareness and understanding of their rights and responsibilities.• To what extent does gamification in the classroom aid in the development of certain pervasive skills?

游戏化（Gamification）在提升纳税人对自身权利与义务的认知方面可发挥关键作用，因其能让学习者积极参与动态且富有吸引力的场景，在其中实践所学知识。因此，游戏化学习契合体验学习理论（Experiential Learning Theory）的核心原则，该理论将其定义为"通过经验转化创造知识的过程，知识源于对经验的把握与转化二者的结合"（Kolb, 1984：41）。经济与金融科学专业的学生通常需涉猎众多领域，涵盖税收学、经济学、金融学、政治学、社会学、经济政策学、心理学与伦理学等。然而，包括伦理考量在内的各领域间的融合既复杂又颇具挑战性（DeGlaire et al., 2022），而游戏化为这类复杂主题的融合提供了可行路径。除在高等教育阶段获取专业知识外，学生还需掌握特定的毕业必备通用技能，这类通用技能被认为可通过应用体验学习理论（Dewey, 1938）并提升学生参与度来培养（Kolb & Kolb2, 2005）。本研究旨在解答以下研究问题：
• 探究游戏化作为教学工具，在提升纳税人对自身权利与义务的认知与理解方面的有效性；
• 课堂游戏化在多大程度上有助于培养特定的通用技能？