I23 - Higher Education; Research InstitutionsReturn

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.

The paper deals with the evaluation of investment in higher education through Mincer's function, which is one of the most important methods of evaluation of this investment. The authors deal with a large set of observations of a total of 20,000, reflecting the positive influence of higher education on the wage earnings of individuals in the conditions of the Czech Republic. However, the positive impact of education attained is not the only relevant factor, but also other factors such as the region, gender and the economic sector affect the total earnings.

This article is focused on different approach to science and research at the University of Sydney, Australia. There is established a Research Centre, which is made for employees of the university and for Ph.D. students. In the centre are mainly Ph.D. students, who spend there approximately 8-10 hours daily (they usually don't work in the private sector). There are 2 big rooms in the Centre. One is used as a "relaxation and discussion" room, the other one is used as a "working" room. As I see it, it is very important that everyone has 24 hours 7 days a week access to this place (everyone likes to do research in a different time).