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Integration of Economic and Property Crimes in the Tax and Accounting Context in the Secondary Education
[Začlenění problematiky hospodářských a majetkových trestných činů v daňovém a účetním kontextu v kurikulu sekundárního vzdělávání]

Author

Listed:
  • Martin Polák
  • Kateřina Berková

Abstract

The paper provides the analysis of the current status of education of economic and property crimes in the tax and accounting in the context of secondary education. Monitoring is carried out on the basis of an analysis framework educational programs and questionnaires. The paper is the continuance of the previous research in relation to teaching accounting at the business school. The paper deals with inclusion of the issue to the curriculum of secondary business schools, expertise of teachers and curriculum content. The analysis showed that the issues are not included properly in a degree which would allow the development of economic thought of students and integration of information. In conclusion, the author provides recommendations for integrating the legal field with accounting and tax aspects.

Suggested Citation

  • Martin Polák & Kateřina Berková, 2014. "Integration of Economic and Property Crimes in the Tax and Accounting Context in the Secondary Education [Začlenění problematiky hospodářských a majetkových trestných činů v daňovém a účetním konte," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 132-149.
  • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:3:id:414:p:132-149
    DOI: 10.18267/j.cfuc.414
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    More about this item

    Keywords

    Economic and Property Crimes; Accounting and Tax Aspects; Secondary Education; Economic Thinking; Hospodářské a majetkové trestné činy; Účetní a daňové aspekty; Sekundární vzdělávání; Ekonomické myšlení;
    All these keywords.

    JEL classification:

    • A29 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Other
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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