This study examines the level of tax education and tax morale among future health professionals in Chile, highlighting disparities across academic programs and emphasizing the importance of integrating tax literacy into higher education.
A cross-sectional, quantitative survey was conducted among 358 students from four healthcare-related programs at the University of Bío-Bío, Chile. A validated questionnaire assessed tax knowledge and attitudes, with data analyzed using descriptive statistics and chi-square tests.
Results reveal significant gaps in tax knowledge, particularly regarding the Income Tax Operation and obligations for self-employed professionals. While tax morale is generally high, interest in formal tax training varies across disciplines. Nursing students demonstrated the highest overall tax knowledge, while speech therapy and nutrition students showed more limited understanding.
This is one of the first studies in Latin America to analyze tax literacy among nonfinancial university students in an emerging economy. It underscores the civic and economic importance of tax education and offers targeted policy recommendations to enhance compliance and reduce informality.
