Development of Game-Based Learning on Personal Income Tax Literacy and Mathematical Decision Making for Strategic Tax Planning

This study introduces Tax Master, a board game designed to enhance tax literacy through strategic and interactive learning. By incorporating practical applications of mathematics and financial decision-making, the game addresses the educational gap in tax literacy and offers an engaging approach to learning taxation. Utilising real-world financial scenarios, Tax Master provides players with a deep understanding of personal income tax systems, tax deductions, and strategic financial planning. The game's dual phase design caters to both foundational tax education and advanced competitive scenarios, encouraging players to apply their knowledge in a simulated environment that mirrors real-life financial management. This innovative educational tool promises to revolutionise the way tax literacy is taught, making it more relevant, engaging, and effective for learners of all ages.