Digitalizace a elektronizace správy daní během pandemie koronaviru v České republice
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| Název: | Digitalizace a elektronizace správy daní během pandemie koronaviru v České republice |
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| Autoři: | Petra Kerndlová |
| Přispěvatelé: | Málek, Ondřej, Tuláček, Michal, Právnická fakulta, Univerzita Karlova |
| Zdroj: | Správa daní: Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023 ISBN: 9788076300361 Správa daní: Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023, 108-120. (2023) |
| Informace o vydavateli: | Univerzita Karlova, Právnická fakulta, 2024. |
| Rok vydání: | 2024 |
| Témata: | digitalizace, správa daní, tax administration, pandemie koronaviru, digitalization, coronavirus pandemic, 3. Good health |
| Popis: | The aim of this paper is to answer the question: What impact did the coronavirus pandemic have on the digitalization and electronization of tax administration in the Czech Republic? An analytical approach is used to identify the changes adopted during the coronavirus pandemic that affected the digitalization and electronization of tax administration. These changes are then assessed in terms of their specific impacts on digitalization and computerisation and whether the pandemic was the reason for their adoption. The paper falsifies the hypothesis that the coronavirus pandemic had a positive effect on the digitalisation and electronization of tax administration and concludes that the coronavirus pandemic had essentially no effect on the tax administration measures taken leading to digitalization and electronization. |
| Druh dokumentu: | Part of book or chapter of book Conference object |
| Popis souboru: | application/pdf |
| DOI: | 10.14712/9788076300361.8 |
| Přístupová URL adresa: | https://hdl.handle.net/20.500.14178/2166 |
| Rights: | CC BY NC SA |
| Přístupové číslo: | edsair.doi.dedup.....09f2fea96abec503a7f6208fa4a53f5c |
| Databáze: | OpenAIRE |
Nájsť tento článok vo Web of Science | Abstrakt: | The aim of this paper is to answer the question: What impact did the coronavirus pandemic have on the digitalization and electronization of tax administration in the Czech Republic? An analytical approach is used to identify the changes adopted during the coronavirus pandemic that affected the digitalization and electronization of tax administration. These changes are then assessed in terms of their specific impacts on digitalization and computerisation and whether the pandemic was the reason for their adoption. The paper falsifies the hypothesis that the coronavirus pandemic had a positive effect on the digitalisation and electronization of tax administration and concludes that the coronavirus pandemic had essentially no effect on the tax administration measures taken leading to digitalization and electronization. |
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| DOI: | 10.14712/9788076300361.8 |