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http://hdl.handle.net/11320/10874
Tytuł: | Digitalization and remote communication with the tax administrator in the time of Covid and post-covid |
Autorzy: | Křížová, Tereza |
Słowa kluczowe: | Digitalization the Czech Republic Covid-19 Remote communication Tax administration |
Data wydania: | 2020 |
Data dodania: | 10-maj-2021 |
Wydawca: | 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 |
Źródło: | Annual Center Review, nr 12-13, 2019-2020, s. 54-59 |
Abstrakt: | 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 It is the public sector in the Czech Republic that often faces the problem of outdated systems that have not been improved and changed for many years.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. |
Afiliacja: | Masaryk University, Czech Republic |
Nota biograficzna: | 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. |
E-mail: | 421410@law.muni.cz |
URI: | http://hdl.handle.net/11320/10874 |
DOI: | 10.15290/acr.2019-2020.12-13.10 |
ISSN: | 1899-5942 |
metadata.dc.identifier.orcid: | 0000-0001-5986-4012 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | http://creativecommons.org/licenses/by-sa/3.0/pl/ |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0); |
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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