Vnímání daní a daňová gramotnost obyvatel v podmínkách České republiky

Abstract

This diploma thesis focuses on the issue of tax literacy and the perception of taxes among the inhabitants of the Czech Republic. The aim of the thesis is to analyze the level of citizen’s knowledge of the tax system, their awareness of tax obligations, and to explore the relationship between tax literacy and attitudes toward tax policy. The research part is based on a questionnaire survey, complemented by methods of description, analysis, synthesis, induction, and comparison. The research also revealed the factors that influence citizen’s trust in the state and their willingness to accept taxation. Based on these findings, the thesis concludes with recommendations that could contribute to increasing public awareness and supporting education in the field of tax literacy.