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Legal Aspects of Tax Administration Electronisation
 Tuláček, Michal ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Trubač, Ondřej (referee)
The topic of the thesis focuses on legal aspects of the use of information and communications technologies in tax administration. Tax administration is a specific area of public administration. Therefore, one would assume that its specifics are reflected in the tax administration electronisation as well. The basic difference between the tax administration and general public administration is in the way of handling information. One of the main tasks of tax administration is to overcome an information asymmetry between tax offices and taxpayers. Therefore, it is necessary to protect the information collected during tax administration. The protection must be more effective than in other areas of public administration, as with an ineffective protection of information, the willingness of taxpayers to communicate them to the tax authorities would be significantly hindered. In the thesis, there are 4 research questions formulated: (1) What is the tax administration electronisation, what does it embody and how does it overlap with the general public administration electronisation? (2) What are the legal aspects of tax administration electronisation in its tax related specific areas? (3) Does the current law suffice in the tax related specific areas of tax administration electronisation? (4.) Are its tax related...
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