Digitalizace procesů Finanční správy České republiky v komparaci s vybraným státem Evropské unie

Abstract

This thesis focuses on the digitalisation of financial administration processes in the Czech Republic and Poland. The theoretical section examines the institutional structure of the Czech Financial Administration and the Polish National Revenue Administration, with a particular emphasis on their digital tools, such as state registries, electronic identification methods, and communication portals. The practical section includes a comparison of the level of digitization of financial administrations based on the DESI and EGDI indices, followed by a multi-criteria evaluation using the AHP method and a cluster analysis of European Union countries. The thesis primarily employs methods of comparison, analysis, and description, supplemented by mathematical and statistical methods using specialized software.