Work

Tax Literacy of University Students in the Czech Republic

Year: 2025
Type: article
Study design: Observational Study
Abstract: Tax literacy represents one of the essential areas of knowledge for life in the 21st century. Although more and more emphasis is placed on practical skills, these topics are still missing in most educational programs. The paper focuses on the tax literacy of university students in the Czech Republic. The main part of the work involves the analysis of data obtained from a questionnaire survey in which 1,061 students participated. For the analysis, the chi-square test of independence and ANOVA were used. The results indicate that 35% of students have excellent tax literacy, 52% have good tax literacy, and 13% have insufficient tax literacy. Additionally, a total of 10 factors were analyzed. Factors such as the field of study at the university, completion of a tax-related course, and the type of high school attended have a statistically significant impact on the level of tax knowledge. The results of this study may contribute to the discussion about the content, meaning and added value of the educational process.
Language: English
Subfield: Accounting
Open Access status: gold
Estimated APC paid: $161
OpenAlex ID: W4409509686
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Related to: 10