Název: Perception of business entities towards digitization of tax administration in the Czech republic
Autoři: Sobotovičová, Šárka
Blechová, Beata
Citace zdrojového dokumentu: E+M. Ekonomie a Management = Economics and Management. 2021, č. 3, s. 208–223.
Datum vydání: 2021
Nakladatel: Technická univerzita v Liberci
Typ dokumentu: article
URI: https://dspace.tul.cz/bitstream/handle/15240/160966/EM_3_2021_12.pdf?sequence=1&isAllowed=y
ISSN: 1212-3609 (Print)
2336-5604 (Online)
Klíčová slova: digitalizace;finanční správa;elektronické podání;elektronická komunikace
Klíčová slova v dalším jazyce: digitization;financial administration;electronic filing;electronic communication
Abstrakt v dalším jazyce: The digital transformation of all areas of government is one of the European Union priorities. The motivation for our research was the fact that when it comes to the evaluation of Digital Public Services, the Czech Republic ranks below the EU countries average. This article discusses the development of electronic filings for the Financial Administration in the Czech Republic. It started with a critical literature review of relevant sources. Subsequently, a research was conducted with 644 respondents in the form of a questionnaire survey. Based on the primary research, opinions on the digitization of financial administration, including the benefits and disadvantages it brings to them, was verified with entrepreneurs. The survey data was evaluated using a non-parametric test in SPSS Statistics. Following an empirical survey, it was found that the majority of respondents perceive electronic filings in a positive way. The most common form of electronic filing is through data boxes, which have been in use in the Czech Republic since 2009. Less than half of the respondents had some problems related to the introduction of electronic filings. Some of the most common issues mentioned included the familiarization with the requirements associated with the electronic filings and learning to use the program in general. With the majority of respondents, accountants are responsible for interaction with the Financial Administration. Based on the respondents’ perception, the saving of time was identified as the most significant benefit, followed by the availability of information and error checks; saving of costs was the last. The respondents evaluate electronic communication as more flexible, practical and easier.
Práva: © Technická univerzita v Liberci
Vyskytuje se v kolekcích:Číslo 3 (2021)
Číslo 3 (2021)

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