Mandatory Electronic Communication with a Tax Administrator

Martina  Vavříková

Mandatory Electronic Communication with a Tax Administrator

Publication date: 31.03.2021

Financial Law Review, 2021, Issue 21 (1)/ 2021, pp. 80 - 93

https://doi.org/10.4467/22996834FLR.21.006.13289

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Titles

Mandatory Electronic Communication with a Tax Administrator

Abstract

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.

Keywords

Tax law, tax procedure, digitalization, electronic tax returns

References

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Information

Information: Financial Law Review, 2021, Issue 21 (1)/ 2021, pp. 80 - 93

DOI: https://doi.org/10.4467/22996834FLR.21.006.13289

Article type: Original article

Authors

Martina Vavříková

Department of Financial Law and Economics, Faculty of Law, Masaryk University in Brno, Czech Republic

Published at: 31.03.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Martina Vavříková (Author) - 100%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

View count: 402

Number of downloads: 413

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