Elektronizace správy daní - Právní aspekty – Tuláček Michal (2020)

The monograph addresses the legal issues arising from the use of information and communication technologies in tax administration, specifically in procedural tax law. The electronicization of tax administration is a specific area of the electronicization of public administration, where the limitations arising from the special nature of tax administration are significantly applicable, particularly when working with information. Tax administration is based on overcoming the information asymmetry between the taxpayer and the tax administrator, which entails both the need for intensive data collection about taxpayers and the maintenance of the obligation of tax confidentiality as one of the most fundamental values pursued in tax administration. Therefore, the book analyzes which procedures common in other areas of public administration can be applied in tax administration and which are, on the other hand, fundamentally excluded. The author describes trends in the electronicization of tax administration common in the Czech Republic and abroad and examines the specific legal aspects that arise from them. The areas of electronicization of tax administration being studied include electronic communication with the tax administrator, external management of the tax administrator's information systems, and privacy intrusions in tax administration, including data mining.