Acta academica karviniensia 2015, 15(3):80-88 | DOI: 10.25142/aak.2015.033

Aspekty úrovně daňové vzdělanosti vysokoškolských studentů

Šárka Sobotovičová¹, Beáta Blechová²

¹ Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email:sobotovicova@opf.slu.cz

² Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email:blechova@opf.slu.cz

The article deals with the research of tax literacy of university students on the School of Business Administration in Karvina. Tax legislation significantly affects the business and social environment in the Czech Republic. Hence the School of Business Administration in Karvina provides its students with key information on field of taxation and fiscal policy. Specificity of teaching taxes and tax policy consists in linking academic education with vocational qualification. The aim of the research is to identify and verify the extent to which teaching subjects, dealing with tax issues, affects the level of students' knowledge in connection with a chosen type of studies. The research focuses on the tax knowledge of students from Bachelor and Follow-up Masters degree programmes, both full-time and part-time forms of studies. The questionnaire is aimed at verifying the basic tax literacy of students. To determine whether there is a significant difference in students' knowledge the chi-square test has been used.

Klíčová slova: consumption taxes, education, income taxes, knowledge, tax literacy

JEL classification: A23, H2

Vloženo: 14. říjen 2015; Přijato: 15. prosinec 2015; Zveřejněno: 30. září 2015  Zobrazit citaci