Preliminary communication
https://doi.org/10.47954/ijcbe.6.1.2
Strategic and managerial implications of tax literacy differences among population groups: Case of Croatia
Dajana Barbić
orcid.org/0000-0003-2580-0269
Maja Daraboš Longin
orcid.org/0000-0002-2100-118X
*
Fran Jarnjak
* Corresponding author.
Abstract
This research focuses on analyzing tax literacy in the context of Croatia and its impact on tax morale, with a particular emphasis on the influence of socio-demographic factors. The aim of the paper is to analyze the level of tax literacy and identify factors that influence tax literacy. Special emphasis is placed on socio-demographic factors such as age, education and place of work that embody the key components of diversity as they represent different groups within the population. The applied methods included analyzing secondary data sources and primary data gathered by conducting a survey. The findings indicate a correlation between the level of tax literacy and tax morale, with informed citizens being more likely to fulfil their tax obligations. This research provided a deeper insight into the tax literacy of citizens and proposed guidelines for the improvement of tax education programs and educational policy. The strategic and managerial significance of the research is reflected in its contribution to the development of more effective public management practices, evidence-based policy-making and targeted educational strategies aimed at strengthening tax compliance, institutional efficiency and citizens’ trust in public institutions. Furthermore, the findings provide useful implications for decision-makers and public sector managers in designing inclusive and sustainable tax governance models adapted to different population groups. Based on the obtained research results, relevant recommendations were provided for the improvement of tax systems and the encouragement of civic participation in tax processes.
Keywords
disparities; tax literacy; public management practices; tax morale; socio-demographic factors
Hrčak ID:
347609
URI
Publication date:
31.12.2025.
Visits: 153 *