Acta academica karviniensia 2022, 22(1):22-30 | DOI: 10.25142/aak.2022.002

Digitalizace Finanční správy České republiky

Beáta Blechová, Šárka Sobotovičová

Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná

The Financial Administration of the Czech Republic is introducing gradual electronic communication in accordance with the Regulation of the European Parliament and the Council of the EU No. 910/2014. With the introduction of modern information technologies, the Financial Administration of the Czech Republic has at its disposal an increasing number of communication channels. These can be used when obtaining information on the activities of the entities obliged to disclose such required information, or for the processing of the filings and requests thereof.  This paper deals with the issue of digitization of financial administration with a focus on electronic submissions. A research was conducted with 644 respondents in the form of a questionnaire survey. The aim of the research is to discover how taxpayers perceive and evaluate electronic filings for the Financial Administration. The survey data was evaluated using a non-parametric test in SPSS Statistics. It was found that the majority of respondents perceive electronic filings in a positive way.

Klíčová slova: digitization, eGovernment, electronic filling, financial administration.

JEL classification: G3, H20

Vloženo: 11. srpen 2021; Revidováno: 19. srpen 2021; Přijato: 18. květen 2022; Zveřejněno: 25. květen 2022  Zobrazit citaci