This diploma paper research tax morale and tax literacy among students. The first part of the thesis explores students' opinion on tax fraud and tax avoidance, and their preference on the subject matter. The second part of the research is based on knowledge on taxes, and it served to determine how tax literate young people are. All findings are expressed in comparison between students who had courses at the faculty about taxes and those who did not. The lecture was delivered in the way to engage students and it would improve their tax morale and tax literacy. The goal is to find out about young student's tax morale and their tax literacy. It was confirmed by results from the research.
Quantitative research method was being used in the research, namely questionnaire, since the goal is to analyse data. The questionnaire was filled out by different levels of schooling students and the topic of the questions was tax morale and tax literacy.
The survey showed that the tax morale and literacy of all students surveyed is not at a high level. The results show that the majority of all respondents do not see tax evasion as controversial, and this is also true for shopping without an invoice. The majority of the asked students are afraid of the tax office of the Republic of Slovenia and of the possibility of penalties.
The final part of the thesis includes suggestions for improving tax morale and literacy, focusing on adding tax content in faculties. The work may be of interest to a wider audience, including secondary schools, faculties, FURS and the Ministry of Education, Science and Sport. A review of the tax literature is also presented, identifying key concepts, influencing factors and suggestions for improving tax morale and literacy.
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