J 2021

Mandatory Electronic Communication with a Tax Administrator

VAVŘÍKOVÁ, Martina

Basic information

Original name

Mandatory Electronic Communication with a Tax Administrator

Name in Czech

Povinná elektronická komunikace se správcem daně

Authors

VAVŘÍKOVÁ, Martina (203 Czech Republic, guarantor, belonging to the institution)

Edition

Financial Law Review, Gdańsk, Jagiellonian University Press, 2021, 2299-6834

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Poland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/00216224:14220/21:00121098

Organization unit

Faculty of Law

DOI

Keywords (in Czech)

daňové právo; daňové řízení; digitalizace; elektronické podání

Keywords in English

tax law; tax procedure; digitalization; electronic tax return

Tags

Tags

International impact, Reviewed
Změněno: 14/4/2022 10:58, Mgr. Petra Georgala

Abstract

V originále

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.

Links

MUNI/A/1471/2019, interní kód MU
Name: Projevy digitalizace v daňovém právu (Acronym: PDvDP)
Investor: Masaryk University, Category A