Tax Literacy
Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Mendel University Press
2018-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/66/2/0553/ |
| _version_ | 1828884145942560768 |
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| author | Michaela Moučková Leoš Vítek |
| author_facet | Michaela Moučková Leoš Vítek |
| author_sort | Michaela Moučková |
| collection | DOAJ |
| description | Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart from the elementary tax course. For VAT, the results of statistical tests show that students’ knowledge depends on passing a more advanced course on consumption taxation. On the other hand, the link between experience with tax returns and results of tax literacy tests cannot be unambiguously confirmed or rejected. Within the first statistical test (personal income tax), it was established that students’ knowledge does not depend on previous filing of tax returns; the second test (value added tax) led to the opposite conclusion. |
| first_indexed | 2024-12-13T11:02:51Z |
| format | Article |
| id | doaj.art-5b971c5c1b0e40da9288e196759dbb1b |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-13T11:02:51Z |
| publishDate | 2018-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-5b971c5c1b0e40da9288e196759dbb1b2022-12-21T23:49:13ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102018-01-0166255355910.11118/actaun201866020553Tax LiteracyMichaela Moučková0Leoš Vítek1Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech RepublicDepartment of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech RepublicPresented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart from the elementary tax course. For VAT, the results of statistical tests show that students’ knowledge depends on passing a more advanced course on consumption taxation. On the other hand, the link between experience with tax returns and results of tax literacy tests cannot be unambiguously confirmed or rejected. Within the first statistical test (personal income tax), it was established that students’ knowledge does not depend on previous filing of tax returns; the second test (value added tax) led to the opposite conclusion.https://acta.mendelu.cz/66/2/0553/tax literacyfinancial literacypersonal income taxvalue added tax |
| spellingShingle | Michaela Moučková Leoš Vítek Tax Literacy Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis tax literacy financial literacy personal income tax value added tax |
| title | Tax Literacy |
| title_full | Tax Literacy |
| title_fullStr | Tax Literacy |
| title_full_unstemmed | Tax Literacy |
| title_short | Tax Literacy |
| title_sort | tax literacy |
| topic | tax literacy financial literacy personal income tax value added tax |
| url | https://acta.mendelu.cz/66/2/0553/ |
| work_keys_str_mv | AT michaelamouckova taxliteracy AT leosvitek taxliteracy |