English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The paper is devoted to the issue of tax literacy, where the aim is to identify factors that affect the level of tax literacy of students of economics at the bachelor’s degree level in the Czech Republic. Through a questionnaire survey, students’ knowledge was tested and research hypotheses were verified using statistical and econometric methods. The survey showed that the level of tax literacy of the defined sample of respondents was satisfactory. Moreover, it was found that this knowledge is mainly influenced by the factor of taking courses with a focus on tax issues and the respondent’s own perception of the level of tax literacy. Specifically, respondents who had taken a tax course or considered themselves tax literate had, on average, five percentage points higher scores on the tax literacy test. On the other hand, the gender of the respondent can be considered a statistically insignificant factor.

Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics