Ethics and Immersive Learning in the Formation of Intellectual Capital for Fiscal Education: A Structural Equation Modeling Approach

Abstract

The promotion of tax compliance remains a critical challenge for contemporary fiscal systems, particularly in contexts where ethical awareness and civic responsibility are weakly internalized. This study aims to empirically test a Structural Equation Model that explains the role of ethics and immersive learning in the formation of intellectual capital for fiscal education, with emphasis on tax payment. A quantitative, cross-sectional design was employed, using a structured questionnaire administered to undergraduate students in higher education. Ethical orientation and immersive learning were modeled as exogenous variables, intellectual capital as a mediating construct, and fiscal education oriented toward tax payment as the outcome variable. The analysis was conducted using Structural Equation Modeling, assessing both the measurement and structural models. Results indicate adequate psychometric properties and satisfactory model fit. Ethical orientation and immersive learning showed significant positive effects on intellectual capital, which emerged as the strongest predictor of fiscal education and tax compliance intention. The findings highlight the central role of intellectual capital as a mechanism through which ethical values and immersive educational experiences are translated into sustainable fiscal knowledge, institutional trust, and pro-compliance attitudes. The study contributes to the integration of ethics, immersive pedagogy, and intellectual capital theory, offering empirical evidence to support the design of innovative fiscal education strategies aimed at strengthening tax culture and voluntary compliance.