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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920998" target="_blank" >RIV/62156489:43110/21:43920998 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.2478/danb-2021-0020" target="_blank" >https://doi.org/10.2478/danb-2021-0020</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/danb-2021-0020" target="_blank" >10.2478/danb-2021-0020</a>

Result language

angličtina

Original language name

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

Original language description

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&apos;s degree level in the Czech Republic. Through a questionnaire survey, students&apos; 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&apos;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.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50301 - Education, general; including training, pedagogy, didactics [and education systems]

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

DANUBE: Law and Economics Review

ISSN

1804-6746

e-ISSN

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Volume of the periodical

12

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

16

Pages from-to

308-323

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85123978313