A23 - Economic Education and Teaching of Economics: GraduateNávrat zpět

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.

A potential opportunity for universities is application of the social responsibility concept. In the case of universities, the importance of this concept is, in view of their specific institutional character and mission, fundamental in comparison with the other types of economic entities. Therefore, it is necessary to develop the university social responsibility concept. And the basis can lie in the works from the area of corporate social responsibility. The article deals with the problems of modification of the corporate social responsibility concept in the context of the university social responsibility. It further develops the theoretical resources of corporate social responsibility and stakeholder theory. The basic resources of the university social responsibility are described and its key areas and activities are identified.