Young People's Ignorance about the Topic of Taxation

Furnham, Adrian; Rawles, Richard

doi:10.2304/csee.2004.6.1.12

Cited by 1 publication

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References 35 publications

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“…This becomes visible since many students have not yet filed an employee assessment. These findings are in line with other studies in this field (Furnham, 2005;Furnham & Rawles, 2004). Not filing an employee assessment in the case of an internship, however, leads to a loss of money for the individual.…”

Section: Summary and Discussionsupporting

confidence: 92%

Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development

Cechovsky

2020

IJRVET

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Context: Tax evasion and tax compliance are important topics on a European level. Next to regulations and fines, the understanding of tax-related issues impacts a tax compliance decision. Vocational business students already pay taxes and are potential future entrepreneurs who will increasingly have to deal with tax-related issues in the future. Tax-related content is, therefore, integrated in the curriculum of business colleges in Austria. Information on business students’ conceptions and misconceptions concerning taxes can serve as valuable input for instruction and curriculum development. Approach: In order to explore the conceptions and misconceptions of taxes among potential future entrepreneurs, students aged between 17 and 18 from business colleges in Austria were interviewed. Therefore, the technique of problem-centred interviews was chosen. The material was then analysed by using Mayring’s content analytic method of structuring. Findings: The students’ conceptions and misconceptions of taxes, the difference to scientific knowledge as well as possible reasons for the misconceptions are analysed and discussed. The results show that misconceptions concerning basic principles of taxes exist, that students only have vague conceptions and little experience when it comes to income tax. They do not perceive themselves as taxpayers even though many of them have work experience and they regularly act as consumers and pay value added tax. Even though the students are more familiar with value added tax rates, misconceptions concerning the reasons behind the differences in rates exist. Finally, most of the students only fragmentally remember the last fundamental tax reform in Austria.Conclusion: The findings as well as an analysis of the curriculum suggest that the students are missing basic knowledge on taxes as for example the on the difference between fees and taxes. On a curricular level, knowledge important for the individual taxpayer should build the ground for further business-related content. Finally, background knowledge on why different forms of taxes exist and on tax reforms should foster a deeper understanding and complement the factual knowledge most students already possess.

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Section: Summary and Discussionsupporting

confidence: 92%

Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development

Cechovsky

2020

IJRVET

View full text Add to dashboard Cite

show abstract

Young People's Ignorance about the Topic of Taxation

Cited by 1 publication

References 35 publications

Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development

Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development

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