Problematika komunikace podnikatele a správce daně

Abstract

This diploma thesis is focused on the issue of communication of entrepreneur and tax administrator. The aim of the work is evaluation of the current situation of electronic communication, analysis of its benefits and deficiencies, and its comparison with other methods of communication. In connection with current issues, there are analysed new trends and other options of development of electronic communication. For better understanding of this issue, legal framework of communication of entrepreneur and tax administrator is defined, as well as necessary terms. Ways and means of communication are analysed, too. The work is primarily focused on communication through data boxes, as a main electronic communication instrument, its legislation and analysis of benefits and use.