Daňová vzdělanost jako součást finanční gramotnosti
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Date
2013-06
Authors
ORCID
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Referee
Mark
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Vysoké učení technické v Brně, Fakulta podnikatelská
Abstract
Purpose of the article: Taxes are the matter which every citizen meets daily with, because indirect taxes are
included in a price of purchased goods or services and incomes are subjected to income taxes. A lot of states
deal with tax education and even the Czech Republic is not exception. Financial education is going on at elementary
and high schools. On the basis of the fact it was done the research of tax knowledge at students of
the university.
Methodology/methods: In the research there were used mono-graphic, typological, statistic and experimental
procedures. Statistic method Chi-Quadrat Test was used for verification of the hypotheses.
Scientific aim: The article deals with tax education level of the students of Silesian University in Opava,
School of Business Administration in Karviná, which was discovered on the basis of primary research which
was done by the help of the questionnaire research. The research was orientated to knowledge of the students
before graduation of the subjects focused on taxes at first phase.
Findings: On the basis of the questionnaires results it was found out, that more than 50 per cent of respondents
have minimum or deficient knowledge in area of taxation. When comparing results between students according
to form of study the statistical method of chi-test confirmed that student´s result depends on the form of
study. Respondents studying in the extramural form of study had better knowledge than full-time students.
Conclusions: On the basis of the results of the first part of the research we can state that more than one half of
the students orientate deficiently. The knowledge from tax field which students got at high school eventually in
a family or from public press is not satisfactory. The students of economically focused school will deepen their
knowledge at studies in the subjects focused on tax matters. The differences in knowledge among the students
in full-time and extramural form of studies are influenced particularly with the fact that the most of the students
in extramural form work contrary to the students in full-time form.
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Citation
Trendy ekonomiky a managementu. 2013, VII, č. 14, s. 17-24. ISSN 1802-8527.
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/1725-trendy-ekonomiky-a-managementu-cislo-14-rocnik-vii
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/1725-trendy-ekonomiky-a-managementu-cislo-14-rocnik-vii
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en
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© Vysoké učení technické v Brně, Fakulta podnikatelská