Elektronizace správy daní v České republice

Abstract

This thesis examines the issue of the digitization of tax administration in the Czech Republic. The aim of the thesis is to assess the current state of the digitization of selected taxes within the jurisdiction of the Czech Financial Administration, to identify problematic areas of electronic tools from the perspective of both the tax administrator and taxpayers, and to formulate proposals aimed at improving the efficiency of electronic tax administration. The thesis employs a combination of quantitative and qualitative approaches. The quantitative analysis is based on statistical data from the Financial Administration regarding electronic filing for the years 2015–2024, while the qualitative part is based on an analysis of anonymized cases from the Financial Administration’s practical application. The results show that the digitization of tax administration in the Czech Republic has reached a high level in terms of the extent of its use; however, its actual functionality and quality in practical application exhibit significant shortcomings. In particular, limitations in automated processing, insufficient transformation of processes into digital form, and communication barriers between the tax administrator and taxpayers were identified. This work contributes to a deeper understanding of the difference between the development of digitization in numbers and its actual effectiveness, and formulates recommendations for the further development of electronic tax administration.