<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The paper is devoted to the issue of tax literacy, where the aim is to identify factors that affect the level of tax literacy of students of economics at the bachelor’s degree level in the Czech Republic. Through a questionnaire survey, students’ knowledge was tested and research hypotheses were verified using statistical and econometric methods. The survey showed that the level of tax literacy of the defined sample of respondents was satisfactory. Moreover, it was found that this knowledge is mainly influenced by the factor of taking courses with a focus on tax issues and the respondent’s own perception of the level of tax literacy. Specifically, respondents who had taken a tax course or considered themselves tax literate had, on average, five percentage points higher scores on the tax literacy test. On the other hand, the gender of the respondent can be considered a statistically insignificant factor.</p>
</abstract>

The paper is devoted to the issue of tax literacy, where the aim is to identify factors that affect the level of tax literacy of students of economics at the bachelor’s degree level in the Czech Republic. Through a questionnaire survey, students’ knowledge was tested and research hypotheses were verified using statistical and econometric methods. The survey showed that the level of tax literacy of the defined sample of respondents was satisfactory. Moreover, it was found that this knowledge is mainly influenced by the factor of taking courses with a focus on tax issues and the respondent’s own perception of the level of tax literacy. Specifically, respondents who had taken a tax course or considered themselves tax literate had, on average, five percentage points higher scores on the tax literacy test. On the other hand, the gender of the respondent can be considered a statistically insignificant factor.

Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics

DANUBE

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The paper is devoted to the issue of tax literacy, where the aim is to identify factors that affect the level of tax literacy of students of economics at the...

Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics

Published Online: Jan 18, 2022

Page range: 308 - 323

DOI: https://doi.org/10.2478/danb-2021-0020

Keywords
Tax Literacy, Bachelor Students, Economic Studies

© 2021 Lucie Formanová et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics

Published Online: Jan 18, 2022

Page range: 308 - 323

DOI: https://doi.org/10.2478/danb-2021-0020

KeywordsTax Literacy, Bachelor Students, Economic Studies

© 2021 Lucie Formanová et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Tax Literacy, Bachelor Students, Economic Studies