Construction of tax education theory and development of tax education curriculum in the age of a quadrillion yen national acumulated deficit

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We found that the students who learned governmental finance and tax understood more the need for the balance between governmental services and tax revenue than the students who didn't learn them by the comparative researching of English students and Japanese 9th grade students.The idea of the size of governmental finance is different from country to country and the tax education in school is different from country to country. The basic reason of the Japanese gigantic governmental deficit is imbalance between the size of governmental services and tax revenue. The content of tax education in school in Japan is not suitable to the middle welfare state. This research study presented the new curriculum for tax education in the middle school.