Elektronizace správy daní a její dopad na komunikaci v daňovém řízení

Abstract

This thesis deals with the computerization of the tax administration and its impact on communication in tax proceedings. The thesis is divided into 4 chapters except introduction and conclusion. In the first chapter general concepts of the tax administration are defined. Second chapter pursues computerization of the tax administration including government strategy and realised projects. The main chapters related to the target of the thesis are the last two. There are described options in electronic communication in tax proceedings. There is also included tax subject’s and tax administrator’s attitude to the issue of thesis. The target of the thesis is to analyse and assess the options of electronic communication between tax subjects and tax administrators.