Efektivnost využití elektronické komunikace při daňovém řízení

Abstract

The diploma thesis evaluates the effectiveness of the use of electronic communication in tax management. The thesis is divided into two main parts. The theoretical part is aimed at explaining the basic concepts of taxes, including their distribution, and tax management. This part describes the process of electronization of public administration and communication with financial authorities. The practical part is focused on the examination of effective use of electronic communication in tax administration focusing on the Financial Office of the Capital City of Prague, Territorial Office for Prague 7.