Zhodnocení stavu elektronických podání při správě daní

Abstract

This bachelor thesis is focused on electronic communication with financial administration in tax administration, communication with the tax administrator and tax payers’ duty. The aim of the thesis is to analyze and evaluate electronic submissions for tax administration with using current legal regulations. The theoretical part of the thesis defines the basic organizational structure of financial administration and deals with electronic communication with the Financial Administration of the Czech Republic, focusing on the types of this communication. The practical part is focused on the overall evaluation of the development of electronically delivered documents using the method of analysis of current legislative modifications and statistical data on electronic submissions delivered to the Financial Administration of the Czech Republic. It also points out the advantages and disadvantages associated with the electronic submission of documents to the Financial Administration of the Czech Republic.