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

Öz

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.

Anahtar Kelimeler

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

Vergi Eğitiminde Katmanlı Program® Uygulaması: Nitel Bir İnceleme

Öz

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.

Anahtar Kelimeler

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

Destekleyen Kurum

Bu araştırma herhangi bir dış fon tarafından desteklenmemiştir.

Etik Beyan

Bu çalışma, İzmir Demokrasi Üniversitesi Sosyal ve Beşeri Bilimler Bilimsel Araştırma ve Yayın Etik Kurulu tarafından onaylanmıştır (Protokol No: 2025/131; Karar Tarihi: 07/05/2025; Karar No: 2025-05-25). Araştırma etik açıdan değerlendirilmiş ve uygun bulunmuş olup, ek bir etik inceleme gerektiren herhangi bir işleme rastlanmamıştır. Araştırmaya katılan tüm öğrenciler çalışma amacı, kapsamı ve gönüllülük esasları hakkında bilgilendirilmiş, katılımlarından önce sözlü onamları alınmıştır. Bu çalışmanın bir bölümü, 25–28 Ekim 2025 tarihlerinde Gazimağusa, Kuzey Kıbrıs’ta düzenlenen XIII International Conference on Curriculum and Instruction (ICCI–EPOK 2025) kapsamında sözlü bildiri olarak sunulmuştur.

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Ayrıntılar

Birincil Dil

İngilizce

Konular

Maliye Politikası

Bölüm

Araştırma Makalesi

Yazarlar

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

Erken Görünüm Tarihi

7 Nisan 2026

Yayımlanma Tarihi

-

Gönderilme Tarihi

27 Kasım 2025

Kabul Tarihi

8 Mart 2026

Yayımlandığı Sayı

Yıl 2026 Sayı: 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, sy Advanced Online Publication. https://doi.org/10.25229/beta.1831474.

EndNote

Gencel U (01 Nisan 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, sy Advanced Online Publication, Nis. 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 (01 Nisan 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, sy Advanced Online Publication, Nisan 2026, doi:10.25229/beta.1831474.

Vancouver

1.Ufuk Gencel. Layered Curriculum® in Tax Education: A Qualitative Inquiry. beta. 01 Nisan 2026;(Advanced Online Publication). doi:10.25229/beta.1831474

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Layered Curriculum® in Tax Education: A Qualitative Inquiry

Öz

Anahtar Kelimeler

Vergi Eğitiminde Katmanlı Program® Uygulaması: Nitel Bir İnceleme

Öz

Anahtar Kelimeler

Destekleyen Kurum

Etik Beyan

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Erken Görünüm Tarihi

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

Kaynak Göster