Analýza efektivity elektronizace správy a výběru daní u fyzických a právnických osob

Abstract

The aim of this diploma thesis is to analyse the efficiency of the electronic administration and tax collection for self-employed person and corporations in the Czech Republic, to evaluate its benefits and shortcomings, and to propose recommendations for further development in this area. The diploma thesis is divided into a theoretical and a practical part. In the theoretical part, digitalization and automation in accounting and taxation in the Czech Republic and in the European Union are discussed as well as the legislative framework and tools for electronic communication with the financial administration. The practical part deals with the analysis of the number of electronic submissions to the tax administration and the analysis and evaluation of a questionnaire survey, which provides a direct perspective of taxpayers on the impacts of the electronic tax collection. Based on the results of the questionnaire survey, specific recommendations for improving the electronic system are formulated.