Vnímání daní a daňová gramotnost obyvatel v podmínkách České republiky se zaměřením na daň z nemovitých věcí

Abstract

This thesis focuses on the topic of tax literacy and perceptions of taxes with a focus on real estate tax. The aim of this thesis is to analyse the perception of taxes and tax literacy in the area of real estate tax. The thesis uses the methods of description, deduction, analysis, comparison and literature review. In the practical parts individual questions from the questionnaire survey are evaluated. The dependencies between selected variables are continuously identified and established hypotheses are tested using the Pearson chi-square test of independence in a contingency table and the Spearman rank correlation coefficient. The Cramer coefficient was used to determine the strength of the dependence between variables. Factor analysis is used to analyse selected scale questions. Among other findings, the research found that the level of tax literacy in the area of real estate tax depends mainly on the practical experience of the respondents with this tax. Respondents perceive this tax as an important source of revenue for the municipal budget. Based on the results, three proposals are made that could lead to an improvement in the level of tax literacy.