SOBOTOVIČOVÁ, Šárka a Beata BLECHOVÁ. Perception of Business Entities towards Digitization of Tax Administration in the Czech Republic. E+M Ekonomie a Management. Praha: TU Liberec, 2021, roč. 24, č. 3, s. 208-223. ISSN 1212-3609. doi:10.15240/tul/001/2021-3-012.
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Základní údaje
Originální název Perception of Business Entities towards Digitization of Tax Administration in the Czech Republic
Autoři SOBOTOVIČOVÁ, Šárka (203 Česká republika, garant, domácí) a Beata BLECHOVÁ (203 Česká republika, domácí).
Vydání E+M Ekonomie a Management, Praha, TU Liberec, 2021, 1212-3609.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50206 Finance
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
WWW http://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=1&SID=F3qdbmn6jcBhm5gy5mT&page=1&doc=1
Kód RIV RIV/47813059:19520/21:A0000275
Organizační jednotka Obchodně podnikatelská fakulta v Karviné
Doi http://dx.doi.org/10.15240/tul/001/2021-3-012
UT WoS 000701793800012
Klíčová slova anglicky Digitization; Financial administration; Electronic filing; Electronic communication;
Štítky impakt
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnila: Miroslava Snopková, učo 43819. Změněno: 21. 4. 2022 13:35.
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 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.
VytisknoutZobrazeno: 31. 1. 2023 09:14