Generation Z and Y versus Tax Literacy in the 21st Century Cover Image

Generation Z and Y versus Tax Literacy in the 21st Century
Generation Z and Y versus Tax Literacy in the 21st Century

Author(s): Renata Machova, Zoltán ŠEBEN, Angelika Kútna
Subject(s): Economy, Human Resources in Economy, ICT Information and Communications Technologies
Published by: ASERS Publishing
Keywords: taxes; generation Z; generation Y; tax motivation; tax literacy;

Summary/Abstract: Taxes are the most important contributions to the state budget which influence the proper functioning of the state. Tax liability of the citizens has a long history. Constant change in the tax systems throughout the history can be observed. Different standards and principles had been applied. It does not matter whether we are entrepreneurs, businessmen or employees, different types of taxes cannot be excluded from our everyday life. If we would like to meet our tax liabilities, we should have some knowledge about the taxation. The dominant part of taxpayers is applicable properly in the prescribed amount. When studying tax evasion issues, respectively tax compliance he main research question is related to the search why people pay taxes, how they know about taxes. Our contribution also deals with issues of knowledge of tax and taxing motives.

  • Issue Year: XIV/2019
  • Issue No: 64
  • Page Range: 433-439
  • Page Count: 7
  • Language: English