Český finanční a účetní časopis 2024(1):77-89 | DOI: 10.18267/j.cfuc.587

Tax literacy of secondary school pupils in the Czech Republic and its determinants

Jan Mašát

Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví, katedra veřejných financí, Praha

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.

Keywords: Tax literacy; High school students; Questionnaire survey; Chi-square test of independence

JEL classification: A22, D14, I23

Received: February 5, 2024; Accepted: February 5, 2024; Published: February 24, 2024  Show citation