Digitalizace agendy a procesů Finanční správy České republiky v komparaci se Slovenskou republikou

Abstract

The thesis focuses on the digitalization of the Financial Administration in the Czech and Slovak Republics. The theoretical part deals with the concept of eGovernment and describes the Financial Administration of both countries, with particular emphasis on their digital tools. The practical part includes a comparison of the level of digitalization of the Financial Administrations based on selected criteria, followed by an analysis of the results of a questionnaire survey. The thesis primarily employs the methods of comparison, analysis, and description, supplemented by mathematical and statistical methods. The questionnaire survey revealed that respondents from the Czech Republic perceive the digitalization of the Financial Administration more positively than respondents from Slovakia, and the majority support the obligation to submit tax returns electronically.