Mandatory Electronic Communication with a Tax Administrator

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00121098" target="_blank" >RIV/00216224:14220/21:00121098 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ejournals.eu/FLR/2021/Issue-1/art/18635/" target="_blank" >https://www.ejournals.eu/FLR/2021/Issue-1/art/18635/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4467/22996834FLR.21.006.13289" target="_blank" >10.4467/22996834FLR.21.006.13289</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Mandatory Electronic Communication with a Tax Administrator

Popis výsledku v původním jazyce

The purpose of this text is to present an overview of the evolution of digital communication in tax law and highlight major changes which recently occurred in the process of digitalization regarding the communication between a tax administrator and taxpayers when submitting a tax document. The first part of the article will point out leading elements of digital submissions and provide theoretical and functional perspective on characteristics of electronic communication. The second part of the text aspires to analyse sanctions resulting from breaching rules regarding the mandatory electronic submission of tax documents. This article will then discuss the varieties of sanctions as an outcome of enforcing the tax procedural rules regarding the mandatory electronic document submission.

Název v anglickém jazyce

Mandatory Electronic Communication with a Tax Administrator

Popis výsledku anglicky

The purpose of this text is to present an overview of the evolution of digital communication in tax law and highlight major changes which recently occurred in the process of digitalization regarding the communication between a tax administrator and taxpayers when submitting a tax document. The first part of the article will point out leading elements of digital submissions and provide theoretical and functional perspective on characteristics of electronic communication. The second part of the text aspires to analyse sanctions resulting from breaching rules regarding the mandatory electronic submission of tax documents. This article will then discuss the varieties of sanctions as an outcome of enforcing the tax procedural rules regarding the mandatory electronic document submission.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Financial Law Review

ISSN

2299-6834

e-ISSN

2299-6834

Svazek periodika

21

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

14

Strana od-do

80-93

Kód UT WoS článku

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EID výsledku v databázi Scopus

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