Résumé

Context: Tax evasion and tax compliance are important topics on a European level. Next to regulations and fines, the understanding of tax-related issues impacts a tax compliance deci-sion. Vocational business students already pay taxes and are potential future entrepreneurs who will increasingly have to deal with tax-related issues in the future. Tax-related content is, therefore, integrated in the curriculum of business colleges in Austria. Information on business students’ conceptions and misconceptions concerning taxes can serve as valuable input for instruction and curriculum development.

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