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@article{1738396,
author = {Vavříková, Martina},
article_location = {Gdańsk},
article_number = {1},
doi = {http://dx.doi.org/10.4467/22996834FLR.21.006.13289},
keywords = {tax law; tax procedure; digitalization; electronic tax return},
language = {eng},
issn = {2299-6834},
journal = {Financial Law Review},
title = {Mandatory Electronic Communication with a Tax Administrator},
url = {https://www.ejournals.eu/FLR/2021/Issue-1/art/18635/},
volume = {21},
year = {2021}
}
TY - JOUR
ID - 1738396
AU - Vavříková, Martina
PY - 2021
TI - Mandatory Electronic Communication with a Tax Administrator
JF - Financial Law Review
VL - 21
IS - 1
SP - 80-93
EP - 80-93
PB - Jagiellonian University Press
SN - 22996834
KW - tax law
KW - tax procedure
KW - digitalization
KW - electronic tax return
UR - https://www.ejournals.eu/FLR/2021/Issue-1/art/18635/
N2 - 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.
ER -
VAVŘÍKOVÁ, Martina. Mandatory Electronic Communication with a Tax Administrator. \textit{Financial Law Review}. Gda\'nsk: Jagiellonian University Press, 2021, roč.~21, č.~1, s.~80-93. ISSN~2299-6834. Dostupné z: https://dx.doi.org/10.4467/22996834FLR.21.006.13289.
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