Abstract
Two hundred and forty university applicants for a premier British university (mean age 18.83 years) completed an anonymous 14-item, open-response questionnaire concerning knowledge of, and attitudes to, taxation. Responses suggested considerable ignorance of facts (such as different types of taxation and the amount paid on fixed incomes) but general acceptance of taxation systems. Most knew about the government's role in taxation and what taxation revenue was spent on. They were in favour of income tax but few could list other taxes or knew precisely the percentage of taxation people at different income levels paid. Various direct quotes from the free-response items are listed to illustrate the range and richness of response. Results suggest that university students remain fundamentally ignorant about the purpose, functions and legislation concerning taxation. Implications for both education and politics are considered.
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