%0 Journal Article
%T Mandatory Electronic Communication with a Tax Administrator
%A Vavříková, Martina
%J Financial Law Review
%V 2021
%R 10.4467/22996834FLR.21.006.13289
%N Issue 21 (1)/ 2021
%P 80-93
%K Tax law, tax procedure, digitalization, electronic tax returns
%D 2021
%U https://ejournals.eu/en/journal/financial-law-review/article/mandatory-electronic-communication-with-a-tax-administrator
%X 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.