IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2024y2024i1id587p77-89.html
   My bibliography  Save this article

Tax literacy of secondary school pupils in the Czech Republic and its determinants
[Daňová gramotnost žáků středních škol v ČR a její determinanty]

Author

Listed:
  • Jan Mašát

Abstract

This paper presents a large-scale study that deals with tax literacy and represents the largest research contribution published to date in this area. The study results indicate that approximately one-third of secondary school pupils do not know the basic VAT rate or how important this tax is for the state budget. Only one in ten pupils noted that personal income tax includes two bands of the rate. The results come from questionnaire surveys at domestic secondary schools with the participation of almost 500 pupils from five types of secondary schools analyzed using the chi-square test of independence method. The gender factor does not affect the tax literacy of secondary school students (p-value 0.8407); on the contrary, tax literacy differs depending on the type of school attended (p-value 0) and, at the same time, dependence between the level of tax literacy and the pupil's relationship to taxes (p-value 0.0142) has been demonstrated.

Suggested Citation

  • Jan Mašát, 2024. "Tax literacy of secondary school pupils in the Czech Republic and its determinants [Daňová gramotnost žáků středních škol v ČR a její determinanty]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2024(1), pages 77-89.
    • Handle: RePEc:prg:jnlcfu:v:2024:y:2024:i:1:id:587:p:77-89
    DOI: 10.18267/j.cfuc.587
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.587.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.587.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.587?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Tax literacy; High school students; Questionnaire survey; Chi-square test of independence; Daňová gramotnost; Studenti středních škol; Dotazníkové šetření; Chí-kvadrát test nezávislosti;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • D14 - Microeconomics - - Household Behavior - - - Household Saving; Personal Finance
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2024:y:2024:i:1:id:587:p:77-89. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.