Extensiveness of Enroachment as an Obstacle to Technological Progress in Tax Administration

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F25%3A00142163" target="_blank" >RIV/00216224:14220/25:00142163 - isvavai.cz</a>

Result on the web

<a href="http://sic.pravo.upjs.sk/ecasopis/132025-2/9_Svobodova_Radvan_Extensiveness.pdf" target="_blank" >http://sic.pravo.upjs.sk/ecasopis/132025-2/9_Svobodova_Radvan_Extensiveness.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.33542/SIC2025-2-09" target="_blank" >10.33542/SIC2025-2-09</a>

Result language

angličtina

Original language name

Extensiveness of Enroachment as an Obstacle to Technological Progress in Tax Administration

Original language description

The electronization of public administration and the incorporation of technological progress is a goal that the Czech Republic tends to pursue across the political sphere and the public. Tax administration should not be an exception in this area, yet the full electronification of processes has not yet been achieved. Is the reason for this development a restrained approach by the legislator or a lack of flexibility by the tax administrator who fails to adapt to technological progress? This is what these paper aims to answer. The authors examine several tools reflecting technological progress that have been implemented by the legislator in the legislative framework or by the tax administrator through its innovative approach in practice. These tools were chosen in relation to the course of the tax proceedings – the initiation of the proceedings through the tax claim, the communication between the tax administrator and the taxpayer during the proceedings, and last but not least, the evidentiary situation decisive for the tax assessment. By analysing the legal framework and, in particular, the current available case law, the authors conclude that while the legislator generally tends to electronicise the processes, their practical impact on streamlining and simplifying the processes is, however, questionable and, as a result, favours mainly tax subjects in practice.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2025

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Studia Iuridica Cassoviensia

ISSN

1339-3995

e-ISSN

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Volume of the periodical

13

Issue of the periodical within the volume

2

Country of publishing house

SK - SLOVAKIA

Number of pages

17

Pages from-to

161-177

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-105020697072