PERCEPTION OF BUSINESS ENTITIES TOWARDS DIGITIZATION OF TAX ADMINISTRATION IN THE CZECH REPUBLIC


Finance

PERCEPTION OF BUSINESS ENTITIES TOWARDS DIGITIZATION OF TAX ADMINISTRATION IN THE CZECH REPUBLIC

One of the thematic objectives of the European Union cohesion policy for 2014–2020 is to improve access to information and communication technologies and increase usability thereof, including the applications for the digitization of government. The digitization of all government areas has been among the European Union’s priorities since 2014. The objective is to create a fully operational unified EU digital market. The European Commission has adopted the EU eGovernment Action Plan for 2016–2020. The aim of this action plan is the modernization of public administration, establishment of a unified digital market and increased involvement of citizens and businesses for the purposes of providing high quality services. The EU eGovernment Action Plan defines specific measures for the acceleration of implementation of the existing legislation and the transition to online public services.
Jméno a příjmení autora:

Šárka Sobotovičová, Beata Blechová

Rok:
2021
Ročník:
24
Číslo:
3
Klíčová slova:
Digitization, Financial administration, Electronic filing, Electronic communication
DOI (& full text):
Anotace:
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…více
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.
Sekce:
Finance

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