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Digitalizácia (nielen) správy daní v Českej republike

Název česky Digitalizace (nejen) správy daní v České republice
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KOLBENHAYEROVÁ Katarína HOMA Tereza

Rok publikování 2021
Druh Článek ve sborníku
Konference IV. Slovensko-České dni daňového práva
Fakulta / Pracoviště MU

Právnická fakulta

Citace
www Open access sborníku
Doi http://dx.doi.org/10.33542/SCD2021-0043-1
Klíčová slova digitalization; MOJE DANE; Bank ID; tax administration; state administration; project SONIA
Popis Today, the topic of digitization is becoming more and more discussed, not only by political leaders, but also by the media. There is a focus on incorporation of digitization into the legal acts of states. In today's globalized society, it is essential that the processes taking place in the state administration must be as efficient and flexible as possible. In the field of taxation, the MY TAXES portal, which the authors will focus on in this article, certainly helps. Another interesting project that the authors will present in this article is - the SONIA project or bank identity. In this article, the authors present the steps to digitize the state administration and focus primarily on those brought by the amendment to the Tax Code and the Banking Act.
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