Layered Curriculum® in Tax Education: A Qualitative Inquiry

Ufuk Gencel

doi:10.25229/beta.1831474

EN TR

Layered Curriculum® in Tax Education: A Qualitative Inquiry

Abstract

Tax education poses persistent challenges due to the dynamic nature of tax legislation and the abstract, cognitively demanding nature of its content. Within this context, the Turkish Tax System (TTS) course in the Department of Public Finance exemplifies the complexity of fostering both conceptual understanding and learner autonomy. The course requires an innovative instructional design that enables students to learn how to learn, adapt to ongoing legislative changes, and actively manage their own learning processes. This study examined students’ experiences and metaphoric perceptions regarding the implementation of the Layered Curriculum model in the TTS course. Conducted with 42 third-year students during the 2024–2025 academic year, the research was designed as a basic qualitative study grounded in a social constructivist approach. Data were collected through metaphor analysis conducted with all 42 students enrolled in the course and semi-structured interviews carried out with a volunteer subsample of 20 students drawn from this group. The findings indicated that students perceived the Layered Curriculum as enhancing their participation, analytical reasoning, and self-directed learning skills, offering a flexible and motivating learning environment for conceptually intensive courses such as tax education. The metaphors produced by students further reflected these perceptions.

Keywords

Layered Curriculum®, Qualitative Research, Metaphor Analysis, Tax Education

Vergi Eğitiminde Katmanlı Program® Uygulaması: Nitel Bir İnceleme

Abstract

Vergi eğitimi, vergi mevzuatının dinamik yapısı, içeriğin soyut ve bilişsel olarak zorlayıcı niteliği nedeniyle öğrenme sürecinde güçlükler barındırmaktadır. Bu bağlamda, Maliye Bölümünde okutulan Türk Vergi Sistemi (TVS) dersi, hem kavramsal anlayışı hem öğrenen özerkliğini geliştirme açısından bu güçlüklerin belirgin biçimde yaşandığı derslerden biridir. TVS dersi, öğrencilerin öğrenmeyi öğrenme becerilerini geliştirmelerini, mevzuattaki değişikliklere uyum sağlamalarını ve kendi öğrenme süreçlerini etkin biçimde yönetmelerini destekleyecek yenilikçi bir öğretim tasarımını gerektirmektedir. Bu çalışmada, TVS dersinde Katmanlı Öğretim Programının uygulanmasına ilişkin öğrenci deneyimleri ve metaforik algıları incelenmiştir. 2024–2025 akademik yılı güz döneminde 42 üçüncü sınıf öğrencisiyle yürütülen araştırma, sosyal yapılandırmacı yaklaşıma dayalı temel nitel araştırma deseninde gerçekleştirilmiştir. Bulgular, Katmanlı Öğretim Programının öğrencilerin derse katılımını, analitik düşünme ve öz-yönetimli öğrenme becerilerini güçlendirerek kavramsal olarak yoğun dersler için esnek ve motive edici bir öğrenme ortamı sunduğunu göstermiştir. Öğrenciler tarafından üretilen metaforların da bu bulguları desteklediği belirlenmiştir.

Keywords

Katmanlı Program®, Nitel Araştırma, Metafor Analizi, Vergi Eğitimi

Supporting Institution

This research received no external funding.

Ethical Statement

This study received ethical approval from the İzmir Democracy University Social and Human Sciences Scientific Research and Publication Ethics Committee (Protocol No: 2025/131; Decision Date: 07/05/2025; Decision No: 2025-05-25). The research was reviewed and confirmed as ethically appropriate, and no procedure requiring additional ethical assessment was identified. All participants were informed about the purpose, scope, and voluntary nature of the study, and verbal consent was obtained prior to participation. A portion of this study was previously presented as an oral paper at the XIII International Conference on Curriculum and Instruction (ICCI–EPOK 2025), held on 25–28 October 2025 in Gazimağusa, North Cyprus.

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Details

Primary Language

English

Subjects

Policy of Treasury

Journal Section

Research Article

Authors

Ufuk Gencel ^*
0000-0001-9345-2572
Türkiye

Early Pub Date

April 7, 2026

Publication Date

-

Submission Date

November 27, 2025

Acceptance Date

March 8, 2026

Published in Issue

Year 2026 Number: Advanced Online Publication

DOI

https://doi.org/10.25229/beta.1831474

IZ

https://izlik.org/JA74PJ42SH

APA

Gencel, U. (2026). Layered Curriculum® in Tax Education: A Qualitative Inquiry. Bulletin of Economic Theory and Analysis, Advanced Online Publication. https://doi.org/10.25229/beta.1831474

AMA

1.Gencel U. Layered Curriculum® in Tax Education: A Qualitative Inquiry. Beta. 2026;(Advanced Online Publication). doi:10.25229/beta.1831474

Chicago

Gencel, Ufuk. 2026. “Layered Curriculum® in Tax Education: A Qualitative Inquiry”. Bulletin of Economic Theory and Analysis, no. Advanced Online Publication. https://doi.org/10.25229/beta.1831474.

EndNote

Gencel U (April 1, 2026) Layered Curriculum® in Tax Education: A Qualitative Inquiry. Bulletin of Economic Theory and Analysis Advanced Online Publication

IEEE

[1]U. Gencel, “Layered Curriculum® in Tax Education: A Qualitative Inquiry”, Beta, no. Advanced Online Publication, Apr. 2026, doi: 10.25229/beta.1831474.

ISNAD

Gencel, Ufuk. “Layered Curriculum® in Tax Education: A Qualitative Inquiry”. Bulletin of Economic Theory and Analysis. Advanced Online Publication (April 1, 2026). https://doi.org/10.25229/beta.1831474.

JAMA

1.Gencel U. Layered Curriculum® in Tax Education: A Qualitative Inquiry. Beta. 2026. doi:10.25229/beta.1831474.

MLA

Gencel, Ufuk. “Layered Curriculum® in Tax Education: A Qualitative Inquiry”. Bulletin of Economic Theory and Analysis, no. Advanced Online Publication, Apr. 2026, doi:10.25229/beta.1831474.

Vancouver

1.Ufuk Gencel. Layered Curriculum® in Tax Education: A Qualitative Inquiry. Beta. 2026 Apr. 1;(Advanced Online Publication). doi:10.25229/beta.1831474

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Layered Curriculum® in Tax Education: A Qualitative Inquiry

Abstract

Keywords

Vergi Eğitiminde Katmanlı Program® Uygulaması: Nitel Bir İnceleme

Abstract

Keywords

Supporting Institution

Ethical Statement

References

Details

Primary Language

Subjects

Journal Section

Authors

Early Pub Date

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

Cite