A study on comprehensibility of an information brochure by the National Tax and Customs Administration for secondary school students in the city of Székesfehérvár

Glávits, Aliz and Darida, Zsuzsa (2026) A study on comprehensibility of an information brochure by the National Tax and Customs Administration for secondary school students in the city of Székesfehérvár. ECONOMY AND FINANCE: ENGLISH-LANGUAGE EDITION OF GAZDASÁG ÉS PÉNZÜGY, 13 (1). pp. 69-97. ISSN 2415-9379

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Abstract

Training for tax awareness is not simply an issue of education; it must also involvedeveloping and improving trust and cooperation between citizens and authorities(including the state) by way of communication. Research has proven that teaching tax-related knowledge can drive positive changes as it will shape attitudesand promote compliance. This study focuses on the effectiveness of programmesaimed at improving compliance and targeting secondary school students in Hungary. The authors conducted an experiment of taking pre- and post-measurements involving 331, 9th and 11th grade students at two secondary schools in thecity of Székesfehérvár, a county seat, to find out what initial knowledge the targetgroup had and to what extent an information brochure by the National Tax andCustoms Administration (NAV) has contributed to improving that knowledge.The authors have found that NAV communication on taxation has reached thestudents participating in the experiment to a limited extent only; furthermore,some parts of the information brochure published by NAV for secondary schoolstudents was difficult to understand. Based on their findings, the authors presentalternative proposals that can promote the improvement of tax compliance of secondary school students with particular attention to a revision and reconsideration of the methods of communication and knowledge transfer.

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