DOI: 10.32725/978-80-7394-976-1.41

Digitization of tax administration

Jarmila Rybová

University of South Bohemia in České Budějovice, Faculty of Economics, Department of Accounting and Finance, Studentská 13, 370 05 České Budějovice, Czech Republic, jrybova@ef.jcu.cz

The article deals with electronic communication in the field of tax administration between financial or customs authorities and tax subjects. Tax authorities report electronically filed tax claims and, in contrast, the costs of information technology for tax administrators. It is evident that electronic communication is increasingly common between tax subjects and tax administrators. The epidemiological situation in connection with the disease Covid-19 recorded this growing trend. Future developments may rather slow down this trend due to rising energy costs. On the other hand, the state supports the establishment of data boxes for most tax subjects.

Klíčová slova: tax administration, digitization, electronic communication, tax portal, web application

stránky: 281-286