The recognition that taxation serves not only financial but also non-financial purposes highlights its role as a social phenomenon. From the government’s perspective, taxes continue to represent a crucial source of public revenue, whereas for taxpayers, they often carry psychological implications. Accordingly, the non-financial functions of taxation have become increasingly significant alongside its fiscal role. As these non-financial purposes gain prominence, it becomes essential for policymakers to foster tax awareness and promote a positive attitude toward taxation among taxpayers, thereby encouraging voluntary compliance. In this context, one of the most vital actions for the government is to enhance tax education programs, ensuring that such initiatives are strengthened both in quality and in quantity.