Acta Univ. Agric. Silvic. Mendelianae Brun. 2018, 66(2), 553-559 | DOI: 10.11118/actaun201866020553

Tax Literacy

Michaela Moučková, 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

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.

Keywords: tax literacy, financial literacy, personal income tax, value added tax
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The article has been developed as one of the outcomes of the IGA project no. VŠE IGS F1/01/2016 "Public Finance in the CR and EU" and institutional support IP100040.

Published: May 2, 2018  Show citation

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Moučková, M., & Vítek, L. (2018). Tax Literacy. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 66(2), 553-559. doi: 10.11118/actaun201866020553
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