The provision of public expenditures by the state need tax revenue and collecting tax revenue is related to the ability of taxpayers to establish a financial connection. The financial connection is provided if the relationship between the expenditures made for society and the taxes that are the financing of these expenditures are established. According to this, in order to establish a financial connection should be above a certain level.In this context, the main subject of this study is the public expenditure awareness required for the establishment of a financial connection that could positively affect the views of primary and high school students on fiscal connection. The aim of the study is to identify and develop public expenditure awareness of primary and high school students. For this purpose, an experiment was conducted with 350 students. Before starting the experiment, a questionnaire was applied to measure the students’ public expenditure awareness. During the process, an explanations was developed to improve public expenditure awareness, and students were actively involved in this process. When the process was completed, the questionnaires were re-filled. According to this, pre-test findings revealed that primary and high school students did not have public expenditure awareness. The results of the post test show that given a public explanations with a process to students are actively involved make an awareness of public expenditure. In addition, it was observed that financial connection could be ensured with the explanations process in which the students were included and thus tax compliance could be increased.