Poster #47 - Students' Conceptions as an Input for Tax Education: Insights From a Mixed-Methods Study

• In Event: 75.043 - MTCC Poster Session 17
  In Poster Session: 75.043-8 - Humanities, Social Sciences, and Fine Arts: Post-Truths

Abstract

Every year, countries lose a huge share of public money through tax avoidance and tax evasion. Tax literacy can foster an understanding for taxes and tax compliance. Taking into to account the students’ prior knowledge can help teachers to support meaningful learning. Therefore, the aim of this study is to examine the conceptions and misconceptions concerning tax-related topics of upper secondary students from vocational business colleges in Austria. A mixed methods approach was applied to analyze the topic from different perspectives. A combination of results from problem-centered interviews with 22 students and a quantitative study with 688 participants was used to provide an in depth-analysis of the conceptions on tax-related issues to derive input for instruction.

Author

• Nora Cechovsky, Vienna University of Economics and Business