References
- Alexander, P., Balavac, M., Mukherjee, S, Lymer, A. and Massey, D. (2018). Improving tax literacy and tax morale of young adults. Retrieved May 19, 2020, from https://pdfs.semanticscholar.org/994a/a7f0c9341f53d4aeb6a410cd5bb0e395ab80.pdf?_ga=2.54872043.1504346601.1590572535-1288475571.1588096475.
- Andrlík, B. (2015). Corporation income tax and administrative costs of the public sector. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(1), 165–173. Available at http://dx.doi.org/10.11118/actaun201563010165.10.11118/actaun201563010165
- Bahari, A. B. M. and Ling, L. M. (2009). Introducing tax education in non-accounting curriculum in higher education: Survey evidence. Journal of Financial Reporting and Accounting, 7(1), 37–51. Available at https://doi.org/10.1108/19852510980000640.10.1108/19852510980000640
- Berhane, Z. (2011). The influence of tax education on tax compliance attitude. Retrieved January 1, 2021, from http://213.55.95.56/bitstream/handle/123456789/5781/Zelalem%20Berhane.pdf?sequence=1&isAllowed=y.
- Bertl, I. (2016). Finanční gramotnost v kontextu rozvoje celoživotního učení dospělých: Andragogické, metodické a psychologické souvislosti. Praha: Česká andragogická společnost.
- Bhushan, P. and Medury, Y. (2013). Determining tax literacy of salaried individuals – an empirical analysis. IOSR Journal of Business and Management, 10(6), 67–71.10.9790/487X-1066771
- Blechová, B. and Sobotovičová, Š. (2013). Daňová vzdělanost jako součást finanční gramotnosti. Trendy ekonomiky a managementu, 7(14), 17–24.
- Bornman, M. and Wassermann, M. (2018). Tax Literacy in the Digital Economy. Retrieved May 20, 2020, from https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Wassermann Bornman eJTR Tax-literacy-in-the-digital-economy.pdf.
- Bornman, M. and Wassermann, M. (2020). Tax Knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1), 1–11. Available at https://doi.org/10.4102/jef.v13i1.461.10.4102/jef.v13i1.461
- Česká školní inspekce (2014). Mezinárodní šetření PISA 2012: Finanční gramotnost patnáctiletých žáků. Retrieved December 7, 2020, from http://www.csicr.cz/html/PISA-FG/resources/_pdfs_/Zprava_PISA_financni_gramotnost_.pdf.
- Cvrlje, D. (2015). Tax literacy as an instrument of combating and overcoming tax complexity, low tax morale and tax non-compliance. The Macrotheme Review, 4(3), 156–167.
- Doležalová, J. (2005). Funkční gramotnost – proměny a faktory gramotnosti ve vztazích a souvislostech. Hradec Králové: Gaudeamus.
- Eriksen, K. and Fallan, L. (1996). Tax knowledge and attitudes towards taxation: A report on a quasi experiment. Journal of Economic Psychology, 17(3), 387–402. Available at http://dx.doi.org/10.1016/0167-4870(96)00015-3.10.1016/0167-4870(96)00015-3
- Fallan, L. (1999). Gender, exposure to tax knowledge, and attitudes towards taxation: An experimental approach. Journal of Business Ethics, 18(2), 173–184. Available at https://doi.org/10.1023/A:1005711905297.10.1023/A:1005711905297
- Gavora, P. (2002). Gramotnosť: Vývin modelov, reflexia praxe a výskumu. Pedagogika, 2, 171–181.
- GOV.UK (2020). Overview of Making Tax Digital. Retrieved May 27, 2020, from https://www.gov.uk/government/publications/making-tax-digital/overview-of-making-tax-digital.
- Halim, H. A., Ahmad, N. L, Katmun, N. and Jaafar, H. (2015). Understanding and Attitudes towards Self-Assessment Taxation System: The Case of Malaysian Non-Accounting Undergraduates Students. Global Review of Accounting and Finance, 6(2), 110–122.10.21102/graf.2015.09.62.08
- Kasipillai, J., Aripin, N. and Amran, N. A. (2003). The influence of education on tax avoidance and evasion. eJournal of Tax Research, 1(2) 134–146.
- Kolbenhayerová, K. and Křížová T. (2021). Digitalization of Czech Republic administration and its effects not only on tax administration. Financial Law Review, 21(1), 31–46.10.4467/22996834FLR.21.003.13286
- Kurniawan, D. (2020). Tax influence of tax education in higher education on tax knowledge and its effect on personal tax compliance. Journal of Indonesian Economy and Business, 35(1), 57–72. Available at https://doi.org/10.22146/jieb.54292.10.22146/jieb.54292
- Latiff, A., Noordin, B., Omar, M. and Harjito, D. (2005). Tax literacy rate among taxpayers: Evidence from Malaysia. Jurnal Akuntansi Dan Auditing Indonesia, 9(1), 1–13.
- MFČR (2014). Ministerstvo financí podporuje finanční vzdělávání. Retrieved January 2, 2021, from https://www.mfcr.cz/cs/aktualne/v-mediich/2014/ministerstvo-financi-podporuje-financni-19275.
- MFČR (2020). Národní strategie finančního vzdělávání 2.0. Retrieved January 20, 2021, from https://financnigramotnost.mfcr.cz/cs/pro-odborniky/strategicke-dokumenty#strategie-2.0.
- Moučková, M. and Vítek, L. (2018). Tax literacy. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(2), 553–559. Available at http://dx.doi.org/10.11118/actaun201866020553.10.11118/actaun201866020553
- Noveský, I. and Balabán, Z. (2009). Slabikář finanční gramotnosti: učebnice základních 7 modulů finanční gramotnosti. Praha: COFET.
- OECD (2015). Building tax culture, compliance and citizenship: A global source book on taxpayer education. Retrieved January 10, 2021, from https://doi.org/10.1787/978926420-5154-en.
- Palil, M. R. and Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864–12872. Available at https://doi.org/10.5897/AJBM11.1742.10.5897/AJBM11.1742
- Paseková, M., Kovařík, M. and Ředinová, H. (2013). Tax literacy among students of non-economics faculties at Tomas Bata University. ECON-Journal of Economics, 23(1), 39–48. Available at https://doi.org/110.7327/econ.2013.01.04.
- Pavelková, J., Knaifl, O. and Preuss, K. (2012). Funkční a finanční gramotnost. Speciální pedagogika: časopis pro teorii a praxi speciální pedagogiky, 22(2), 108–119.
- Průcha, J., Walterová, E. and Mareš, J. (2013). Pedagogický slovník. Praha: Portál.
- Rabušicová, M. (2002). Gramotnost: Staré téma v novém pohledu. Brno: Georgetown.
- Sobotovičová, Š. and Blechová, B. (2015). Aspekty úrovně daňové vzdělanosti vysokoškolských studentů. Acta academica karviniensia, 15(3), 80–88. Available at https://doi.org/10.25142/aak.2015.033.10.25142/aak.2015.033