Možnosti zvýšení daňové gramotnosti studentů středních škol

This diploma thesis focuses on the analysis of the state of tax literacy of secondary school students in the Czech Republic, with an increased emphasis on the perception of taxes and the tax morale of high school students. The thesis summarizes the knowledge of current relevant theoretical sources and, above all, foreign research. Using results of a questionnaire with 420 respondents, the level of both tax literacy and tax perception was assessed, while the factors affecting these results were also analyzed. The results show, among other things, that a third of the students who had experience with tax education do not know the basic VAT rate in the Czech Republic, that less than half of the respondents have a positive attitude towards taxes and, if it was possible for the given question, the largest part of the students always expressed their indifference and lack of interest in topic. An analysis of valid curricular frameworks for secondary schools was carried out and, based on the research carried out, the possibilities of their modification from the point of view of tax education were proposed.