G3 - Corporate Finance and GovernanceReturn

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.

The objective of this article is to compare financial resources of several social enterprises from the Moravian-Silesian Region of the Czech Republic that help to re-integrate unemployed - from the category of disabled - back into the society. These firms are commonly referred to as work integration social enterprises (WISEs). Comparison is connected to the effects that are created in the area of social responsibility. For the comparison of the financing resources of these selected work integration social enterprises, the author uses method of multidimensional scaling. The effects of corporate social responsibility that are brought up by the financing of stakeholders are evaluated by the method of Social Return on Investment. The example of selected work integration social enterprises shows that the effects in the area of corporate social responsibility are predominantly connected to the employment of people with disabilities, where the value added is being created. These effects relate not only to the composition of main stakeholders, or structure of financial resources, but they also require longer time period (minimum five years) to bring its fruit.