Vocational Business Students' Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development

Abstract: Context: Tax evasion and tax compliance are important topics on a European level. Next to regulations and fines, the understanding of tax-related issues impacts a tax compliance decision. Vocational business students already pay taxes and are potential future entrepreneurs who will increasingly have to deal with tax-related issues in the future. Tax-related content is, therefore, integrated in the curriculum of business colleges in Austria. Information on business students’ conceptions and misconceptions concerning taxes can serve as valuable input for instruction and curriculum development. Approach: In order to explore the conceptions and misconceptions of taxes among potential future entrepreneurs, students aged between 17 and 18 from business colleges in Austria were interviewed. Therefore, the technique of problem-centred interviews was chosen. The material was then analysed by using Mayring’s content analytic method of structuring. Findings: The students’ conceptions and misc

Object Details

• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Englisch
• Notes: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: International journal for research in vocational education and training ; 7 (2020) 2 ; 126-147

Classification and Topics

• Classification: Wirtschaft

Contributors, Places and Time

• Event: Veröffentlichung
• (where): Mannheim
• (who): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (when): 2020
• Creator: Cechovsky, Nora

Further information

• DOI: 10.13152/IJRVET.7.2.1
• URN: urn:nbn:de:101:1-2021101410092293416347
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 25.03.2025, 1:44 PM CET