Analysis of Tax Education in a Business School: a Case Study
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F16%3A00010642" target="_blank" >RIV/47813059:19520/16:00010642 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.3311/PPso.8486" target="_blank" >http://dx.doi.org/10.3311/PPso.8486</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.3311/PPso.8486" target="_blank" >10.3311/PPso.8486</a>
Alternative languages
Result language
angličtina
Original language name
Analysis of Tax Education in a Business School: a Case Study
Original language description
Tax legislation affects the business and social environment in the Czech Republic significantly. Therefore, the objective of the School of Business Administration in Karviná is to provide students with key information concerning taxes and tax policy of the state within their courses. Emphasis is put on theoretical knowledge and its practical application including the advancement in the field of direct and indirect taxes. Frequent changes in tax legislation and the state's approach to tax policy particularly are one of the fundamental teaching specifics in this area. Specificity of teaching taxes and tax policy consists in linking academic education with vocational one. The article follows up the research on the level of tax education of university students. The objective of the research is to determine 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.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Periodica Polytechnica Social and Management Sciences
ISSN
1416-3837
e-ISSN
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Volume of the periodical
24
Issue of the periodical within the volume
2
Country of publishing house
HU - HUNGARY
Number of pages
6
Pages from-to
113-118
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84975154469