Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics
Popis výsledku v původním jazyce
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's degree level in the Czech Republic. Through a questionnaire survey, students' 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'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.
Název v anglickém jazyce
Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics
Popis výsledku anglicky
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's degree level in the Czech Republic. Through a questionnaire survey, students' 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'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.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
—
OECD FORD obor
50301 - Education, general; including training, pedagogy, didactics [and education systems]
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
DANUBE: Law and Economics Review
ISSN
1804-6746
e-ISSN
—
Svazek periodika
12
Číslo periodika v rámci svazku
4
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
16
Strana od-do
308-323
Kód UT WoS článku
—
EID výsledku v databázi Scopus
2-s2.0-85123978313