Analysis of Tax Education in a Business School: a Case Study

Abstract

Tax legislation affects the business and social environment in the Czech Republic significantly. Therefore, the objective of the School of Business Administration in Karviná is to provide students with key information concerning taxes and tax policy of the state within their courses. Emphasis is put on theoretical knowledge and its practical application including the advancement in the field of direct and indirect taxes. Frequent changes in tax legislation and the state’s approach to tax policy particularly are one of the fundamental teaching specifics in this area. Specificity of teaching taxes and tax policy consists in linking academic education with vocational one. The article follows up the research on the level of tax education of university students. The objective of the research is to determine and verify the extent to which teaching subjects, dealing with tax issues, affects the level of students’ knowledge in connection with a chosen type of studies.