Digitalizace finanční správy v České republice v komparaci s Estonskou republikou

Abstract

This tesis is aimed to taxation administration of Czech Republic and its digitalisation and comparison with the Estonian tax administration. The second chapter describes the tax system of the Czech Republic, then characterizes the Financial Administration of the Czech Republic and the basics of Czech eGovernment. The following chapter focuses on the Republic of Estonia, especially on the Estonian tax system, the tax administrator and the digitalisation of public administration. Finally, the work deals with electronic tools that are used by the Czech and Estonian tax administration and tax entities.