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http://hdl.handle.net/11320/10874
Pełny rekord metadanych
Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Křížová, Tereza | - |
dc.date.accessioned | 2021-05-10T09:00:28Z | - |
dc.date.available | 2021-05-10T09:00:28Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Annual Center Review, nr 12-13, 2019-2020, s. 54-59 | pl |
dc.identifier.issn | 1899-5942 | - |
dc.identifier.uri | http://hdl.handle.net/11320/10874 | - |
dc.description.abstract | Today’s rapid times with the rapid development of technology require a change in the performance of obligations of citizens and companies to the state. Whereas in the past we were content with the paper form of communication, now we are slowly abandoning it. The entire process has now been accelerated by the Covid-19 pandemic. However, the reaction time varies from industry to industry. In public administration in general, gradual digitalization is inevitable, but very slow. This happens due to a number of factors, such as the transparency of public procurement, insufficient system readiness or insufficient staff qualifications. Last but not least, a lot of sensitive data is sent when communicating with the tax administrator, so emphasis must also be placed on cyber security and data protection. It is the public sector in the Czech Republic that often faces the problem of outdated systems that have not been improved and changed for many years. Another long-discussed issue is the interconnectivity of individual systems that did not communicate with each other. This paper deals with changes in communication with the tax administrator on the example of the Czech Republic. The paper emphasizes the state before and during the Covid-19 pandemic, and predictions of the future development of digitalization in the tax administration. | pl |
dc.language.iso | en | pl |
dc.publisher | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok | pl |
dc.rights | Uznanie autorstwa-Na tych samych warunkach 3.0 Polska | * |
dc.rights.uri | http://creativecommons.org/licenses/by-sa/3.0/pl/ | * |
dc.subject | Digitalization | pl |
dc.subject | the Czech Republic | pl |
dc.subject | Covid-19 | pl |
dc.subject | Remote communication | pl |
dc.subject | Tax administration | pl |
dc.title | Digitalization and remote communication with the tax administrator in the time of Covid and post-covid | pl |
dc.type | Article | pl |
dc.rights.holder | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0); | - |
dc.identifier.doi | 10.15290/acr.2019-2020.12-13.10 | - |
dc.description.Email | 421410@law.muni.cz | pl |
dc.description.Biographicalnote | Tereza Křížová – PhD Student of Financial Law and Financial Sciences at the Faculty of Law of Masaryk University. The Author is currently working in an international law firm and also works in an international audit firm. She specializes in tax proceedings, tax litigation, and tax legislation. | pl |
dc.description.Affiliation | Masaryk University, Czech Republic | pl |
dc.description.references | Daňová informační schránka [online], https://adisspr.mfcr.cz/adistc/adis/idpr_pub/dpr_info/co_je_to_dis.pdf, access as of 30 September 2020. | pl |
dc.description.references | Digital Economy and Society Index (DESI) Public Services [online], http://ec.europa.eu/information_society/newsroom/image/document/2018-20/5_desi_report_digital_public_services_B5DBE542-FE46-3733 83C673BB18061EE4_52244.pdf, access as of 30 September 2020. | pl |
dc.description.references | Digitalizace dokumentů, Praha: National Library ČR [online], http://aleph.nkp.cz/F/?func=direct&doc_number=000001728&local_base=KTD., access as of 30 September 2020. | pl |
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dc.description.references | Digitization [online], https://www.gartner.com/en/information-technology/glossary/digitalization, access as of 30 September 2020. | pl |
dc.description.references | Digitization, Digitalization, And Digital Transformation: Confuse Them at Your Peril [online], https://www.forbes.com/sites/jasonbloomberg/2018/04/29/digitization-digitalization-and-digital-transformation-confuse-them-at-your-peril/#192de0822f2c, access as of 30 September 2020. | pl |
dc.description.references | Forum on tax administration [online], https://www.oecd.org/tax/forum-on-tax-administration/about/, access as of 30 September 2020. | pl |
dc.description.references | Nouzový stav a mimořádná opatření– co aktuálně platí [online], https://www.vlada.cz/cz/epidemie-koronaviru/dulezite-informace/mimoradna-opatreni-_-co-aktualne-plati-180234/#cinnost_uradu, access as of 30 September 2020. | pl |
dc.description.references | Novela daňového řádu schválena [online], https://www.dreport.cz/blog/senat-schvalil-novy-navrh-novely-danoveho-radu-k-prijeti-zbyva-uz-jen-podpis-prezidenta/, access as of 30 September 2020. | pl |
dc.description.references | Přehled kvalifikovaných poskytovatelů certifikačních služeb a jejich kvalifikovaných služeb [online], https://www.mvcr.cz/clanek/prehled-kvalifikovanych-poskytovatelu-certifikacnich-sluzeb-a-jejich-kvalifikovanych-sluzeb-320051.aspx, access as of 30 September 2020. | pl |
dc.description.references | Radvan, M. (2020) Czech tax law, Masaryk University Press, Brno. | pl |
dc.description.references | Veber, J. (2018) Digitalizace ekonomiky a společnosti: Výhody, rizika, příležitosti, Management Press, Praha. | pl |
dc.description.references | European Union Regulation on electronic identification and trust services for electronic transactions in the internal market (No. 910/2014). | pl |
dc.description.references | Financial Administration of the Czech Republic Act (no. 456/2011 Coll., as amended). | pl |
dc.description.references | Tax Procedural Code, (Act no. 280/2009 Coll., as amended). | pl |
dc.description.references | The Right to Digital Services Act, (No. 12/2020 Coll., as amended). | pl |
dc.description.references | Electronic Signatures Act, (No. 227/2000 Coll., as amended). | pl |
dc.description.references | Services Creating Trust for Electronic Transactions Act, (No. 297/2016 Coll., as amended). | pl |
dc.description.references | Electronic Acts and Authorized Conversion of Documents Act, (No. 300/2008 Coll., as amended). | pl |
dc.description.number | 12-13 | pl |
dc.description.firstpage | 54 | pl |
dc.description.lastpage | 59 | pl |
dc.identifier.citation2 | Annual Center Review | pl |
dc.identifier.orcid | 0000-0001-5986-4012 | - |
Występuje w kolekcji(ach): | Annual Center Review, 2019-2020, nr 12-13 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_12_13_2019_2020_T_Krizoval_Digitalization_and_remote_communication.pdf | 164,51 kB | Adobe PDF | Otwórz |
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