Students’ fiscal literacy: An explorative study of their understanding of the tax system

Nora Cechovsky

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung


Fiscal literacy can be seen as an essential element that has been rarely researched as yet. Existing studies in the field of fiscal literacy focus primarily on tax knowledge and the ability to manage personal tax issues. This study not only examines the students’ knowledge of taxes and how they are concerned as individuals (individual level), but it also explores the students‘ understanding of the fiscal system, its elements and the interdependencies between them (societal level). Therefore, problem-centred interviews were conducted with 22 students in the age bracket of 17–18 years in business colleges in Austria. The results of the content analysis show that students have an incomplete picture of the fiscal system. Furthermore, students recognise public goods that they benefit from every day, but they have little knowledge of intangible services. On an individual level, some students do not even perceive themselves as tax payers. On the other hand, there are students who do have experience with income tax, but many are not able to explain tax-related issues in detail. The results provide implications for instruction, curriculum development and further research.
Keywords: Financial literacy, fiscal literacy, students’ understanding, tax literacy
Seiten (von - bis)460 - 479
FachzeitschriftEmpirische Pädagogik
PublikationsstatusVeröffentlicht - 2018

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 503030 Wirtschaftspädagogik