Tax Education and Contributory Capacity Among University Students in Mexico

Abstract

This study analyzes the relationship between tax education and contributory capacity among senior university students enrolled in Business Administration and Public Accounting programs in Mexico. A quantitative, nonexperimental, crosssectional, and correlational design was employed to examine how dimensions of tax education, including citizen formation, comprehension and participation, tax awareness, and knowledge of public spending, relate to dimensions of contributory capacity, comprising economic ability, compliance aptitude, and knowledge of tax rights. Data were collected through a structured questionnaire subjected to expert evaluation, with seven judges confirming high content validity. The proposed relationships were examined through partial least squares structural equation modeling, allowing the assessment of both measurement and structural components of the model. Findings indicate that tax education constitutes a relevant multidimensional factor associated with contributory capacity. Tax awareness showed particular relevance because of its relationship with compliance aptitude, suggesting that understanding tax responsibilities may strengthen students’ readiness to comply with fiscal obligations. The results also indicate that students’ contributory capacity is shaped not only by formal educational experiences but also by selflearning and informal sources of tax information. Limited exposure to systematic tax education and insufficient institutional outreach represent important challenges for strengthening fiscal knowledge among university students. The study contributes a capabilityoriented perspective by connecting educational processes with students’ economic, compliance, and rightsrelated capacities. The findings support curricular integration of tax education and stronger collaboration between universities and tax institutions to promote informed, responsible, and sustainable participation in public finance.