Digitalization and Electronization of Tax Administration During the Coronavirus Pandemic in the Czech Republic
Abstract
The aim of this paper is to answer the question: What impact did the coronavirus pandemic have on the digitalization and electronization of tax administration in the Czech Republic? An analytical approach is used to identify the changes adopted during the coronavirus pandemic that affected the digitalization and electronization of tax administration. These changes are then assessed in terms of their specific impacts on digitalization and computerisation and whether the pandemic was the reason for their adoption.
The paper falsifies the hypothesis that the coronavirus pandemic had a positive effect on the digitalisation and electronization of tax administration and concludes that the coronavirus pandemic had essentially no effect on the tax administration measures taken leading to digitalization and electronization.