The economic and social environment in which individuals make financial and finance-related decisions, in recent years, changing rapidly. The range of information that individuals must accept and evaluate, is always bigger. For this reason, becoming a education in the field of finances, taxes and related competences of the individual all the more important. The implementation of the programmes of literacy in the area of taxes becomes all the more actively in many countries of the world.
In graduate task, we focus on studying the programmes and actions in selected countries of the European union for children and adolescents, which have the objective of raising the tax literacy, the strengthening of the awareness of the importance of paying taxes and tax culture in general. In this, we explore the objectives, content and target groups which programs in the selected countries are intended. In more detail, we have examined the status of implementation of the programmes of the financial and especially tax literacy of children and youth in Slovenia, and compared with other selected countries of the European union. We carried out also the survey among pupils of the last triad and high school students on the awareness of the importance of paying taxes and their relationship to paying taxes.
We find that in the world there is no uniform definition of tax literacy. Consequently, they are also the approaches of the member vary and depend on many factors. Programs and projects are most often held as a form of lectures at schools with the help of different materials, a quiz, brochures, posters, etc. At the same time, projects increasingly aware of the importance of modern technology and modern communication channels (Facebook, Twitter, Instagram, etc.). On the basis of the findings of analysis undertaken research diplomsko the task concludes with suggestions of measures for improvement of the programmes of tax literacy of children and youth in Slovenia.
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