J 2021

Perception of Business Entities towards Digitization of Tax Administration in the Czech Republic

SOBOTOVIČOVÁ, Šárka a Beata BLECHOVÁ

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

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

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
Změněno: 21. 4. 2022 13:35, Miroslava Snopková

Anotace

V originále

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.
Zobrazeno: 20. 10. 2024 17:26