The diploma thesis summarizes current possibilities of electronic communication with the tax authorities, provides characterization of taxpayers electronically communicating with tax authorities, maps their awareness, knowledge and technical capabilities of electronic communication and provides information about their view of contemporary possibilities of communication channels of the tax authorities. The main goal is to draft recommendations to improve the effectiveness and usefulness of computerization of tax administration for both tax payers and tax administrators. The first part is devoted to theoretical bases and the basic concepts of the legislative base of electronic communication with the tax authorities. The practical part describes the procedure for filing the value added tax electronic submission through the application Electronic filing for tax authorities followed by processing electronic data received by tax authorities. A survey and evaluation of statistical hypotheses using chi-square test was also carried out. Suggested solutions of the main goal of this diploma thesis were formulated on the basis of a synthesis of findings and results mentioned above.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:260137 |
| Date | January 2016 |
| Creators | Bierl, Lukáš |
| Contributors | Rysová, Hana, Zdeněk, Zdeněk |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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