• English
    • Lietuvių
  • English 
    • English
    • Lietuvių
  • Login
View Item 
  •   Home
  • Knygos, straipsniai ir mokslinių konferencijų medžiaga / Books, Articles and Conference materials
  • Straipsniai / Articles
  • View Item
  •   Home
  • Knygos, straipsniai ir mokslinių konferencijų medžiaga / Books, Articles and Conference materials
  • Straipsniai / Articles
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Edukologinis požiūris į mokesčių raštingumo ugdymą: prielaidos ir perspektyvos Lietuvoje

Thumbnail
Download
4519-10017-1-SM.pdf (665.7Kb)
Date
2016
Author
Valantiejus, Gediminas
Metadata
Show full item record
Abstract
This article provides an overview of the concepts of tax culture and tax literacy as specific social phenomena that characterize the state’s tax system. It analyses the theoretical assumptions about their formation and the influence of tax literacy on effective tax administration. The article also describes the main educological factors that determine tax culture and literacy: according to the insights of foreign and Lithuanian authors, and the provisions established in educational legislation, these factors are identified as taxpayer education, adult learning and civic education, and the formation of life skills and awareness among children, including their economic and financial literacy, entrepreneurship skills and citizenship education. The paper also presents the results of empirical research, which was based on a survey of firstyear students, who are studying at the Mykolas Romeris University, and analyses the collected data (the answers to the survey questionnaire). The analysed data is used to provide insights on the practical integration of tax literacy development elements into the formal and non-formal types of education. In addition, the study examines trends of their implementation in Lithuanian general education schools, which provide primary, basic and secondary education services (i.e. schools which do not provide higher education and do not have the status of the university or college).
URI

https://repository.mruni.eu/handle/007/14634
Collections
  • Straipsniai / Articles [5342]

DSpace software copyright © 2002-2016  DuraSpace
Contact Us | Send Feedback
Theme by 
Atmire NV
 

 

Browse

All of DSpaceCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

My Account

LoginRegister

DSpace software copyright © 2002-2016  DuraSpace
Contact Us | Send Feedback
Theme by 
Atmire NV