Analysis of Tax Education in a Business School: a Case Study

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of Tax Education in a Business School: a Case Study

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Analysis of Tax Education in a Business School: a Case Study

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Periodica Polytechnica Social and Management Sciences

ISSN

1416-3837

e-ISSN

—

Svazek periodika

24

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

6

Strana od-do

113-118

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84975154469