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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název periodika

Studia Iuridica Cassoviensia

ISSN

1339-3995

e-ISSN

—

Svazek periodika

13

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

17

Strana od-do

161-177

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-105020697072