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Tax Literacy

Author

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  • Michaela Moučková

    (Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic)

  • Leoš Vítek

    (Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic)

Abstract

Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart from the elementary tax course. For VAT, the results of statistical tests show that students' knowledge depends on passing a more advanced course on consumption taxation. On the other hand, the link between experience with tax returns and results of tax literacy tests cannot be unambiguously confirmed or rejected. Within the first statistical test (personal income tax), it was established that students' knowledge does not depend on previous filing of tax returns; the second test (value added tax) led to the opposite conclusion.

Suggested Citation

  • Michaela Moučková & Leoš Vítek, 2018. "Tax Literacy," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(2), pages 553-559.
    • Handle: RePEc:mup:actaun:actaun_2018066020553
    DOI: 10.11118/actaun201866020553
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    References listed on IDEAS

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    1. Amrizah Kamaluddin & Nero Madi, 2005. "Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 3(1), pages 71-89, January.
    2. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, January.
    3. Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
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