IMPACT OF THE LEVEL OF DIGITAL PUBLIC SERVICES ON THE FULFILLMENT OF TAX OBLIGATIONS
Denisa Ihnatišinová - University of Economics in Bratislava, Faculty of National Economy, Department of Finance, Dolnozemská cesta 1, 852 35 Bratislava Slovak Republic
DOI: https://doi.org/10.31410/Balkans.JETSS.2021.4.2.100-109
Denisa Ihnatišinová - University of Economics in Bratislava, Faculty of National Economy, Department of Finance, Dolnozemská cesta 1, 852 35 Bratislava Slovak Republic
DOI: https://doi.org/10.31410/Balkans.JETSS.2021.4.2.100-109
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Balkans Journal of Emerging Trends in Social Sciences, (2021) , Vol 4, No 2
ISSN: 2620-164X |
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Abstract: The purpose of the paper is to find out how digitalization makes it possible to simplify the fulfilment of tax obligations of taxable persons - entrepreneurs. Digital development of tax administration means the level of digital services to tax entities. Taxpayers are perceived by the tax administration as clients who need to be simplified as much as possible. Introducing or increasing
the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of digital public services and the evolution of the number of hours needed to meet the tax obligations of the entrepreneur, it was found that the gradual introduction of digital projects reduces the administrative burden on taxable persons.
Keywords: Digitalization, Tax, Digital project, Technology.
JEL Classification H25
the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of digital public services and the evolution of the number of hours needed to meet the tax obligations of the entrepreneur, it was found that the gradual introduction of digital projects reduces the administrative burden on taxable persons.
Keywords: Digitalization, Tax, Digital project, Technology.
JEL Classification H25
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digital public services as a feasible service delivery strategy: Evidence from Italian local
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giq.2020.101543
Van Dijk, Jan A.G.M., (2009). The Digital Divide in Europe. In The Routledge Handbook of Internet
Politics. Ed. Andrew Chadwick and Philip N. Howard, 2008, Routledge Handbooks Online.
Yanina O, Loktionova Y, Pugacheva E, Bokov Y, & Zatsarinnaya E. (2021). Formation and Implementation
of a ‘Digital Single Market’ Concept in the Context of Digital Economy Expansion.
Global Business Review. https://doi.org/10.1177/09721509211010028
REFERENCES
Agostino, D., Arnaboldi, M., & Lema, M.D. (2021). New development: COVID-19 as an accelerator
of digital transformation in public service delivery. Public Money & Management 41(1),
69–72. doi:10.1080/09540962.2020.1764206
Belkovicsová, D., Bukovová, S., & Staríčková, Z. (2020). Aktuálne ekonomicko-finančné problémy
domácností SR v súčasnej globalizovanej ekonomike. Bratislava: Vydavateľstvo EKONÓM.
Braunerhjelm, P., & Eklund, J. E. (2014). Taxes, tax administrative burdens and new firm formation.
Kyklos 67, 1–11. https://doi.org/10.1111/kykl.12040
Braunerhjelm, P., Eklund, J., & Thulin, P. (2019). Taxes, the tax administrative burden and the
entrepreneurial life cycle. Small Business Economics 56, 681–694 http://dx.doi.org/10.1007/
s11187-019-00195-0 .
Caradaica, M. (2020). Digital Divide in the European Union. In Proceedings of 7th ACADEMOS
Conference 2020 International Conference “Politics and Knowledge: New Trends in Social
Research”, Faculty of Political Science, National University of Political Studies and Public
Administration, Bucharest, Romania, 7-10 October 2020.
Cruz-Jesus, F., Oliveira, T., & Bacao, F. (2012). Digital divide across the European Union. Information
& Management 49, 278–291. https://doi.org/10.1016/j.im.2012.09.003
European Commission. (2015). A Digital Single Market Strategy for Europe - COM(2015) 192 final.
Retrieved from EUR-Lex - 52015DC0192 - EN - EUR-Lex (europa.eu)
European Commission. (2020). Digital Economy and Society Index (DESI) 2020. Thematic chapters.
Retrieved from https://innogrowth.org/wp-content/uploads/2020/07/DESI-2020.pdf
European Commission. (2021). 2030 Digital Compass: The European way for the Digital Decade.
COM(2021) 118. Retrieved from: https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX%
3A52021DC0118
Gholami, R., Singh, N., Agrawal, P., Espinosa, K., & Bamufleh, D. (2021). Information Technology/
Systems Adoption in the Public Sector. Journal of Global Information Management 29(4),
172–194. doi:10.4018/jgim.20210701.oa8
Ihnatišinová, D. (2021a). Digitalization of tax administration communication under the effect of
global megatrends of the digital age. In SHS Web of Conferences 92, 02022 The 20th International
Scientific Conference Globalization and its Socio-Economic Consequences 2020
University of Zilina, Faculty of Operation and Economics of Transport and Communications,
Department of Economics, Slovak Republic, Rajecke Teplice, 21.–22. October 2020.
https://doi.org/10.1051/shsconf/20219202022
Ihnatišinová, D. (2021b). Increasing the Level of Digital Development of Tax Administration in
Slovakia. In Finansovi instrumenty staloho rozvytku ekonomiky: 3. mižnarodna naukovo-
praktyčna konferencija = 3. International Scientific and Practical Conference, Černivci:
Černivec›kyj nacionaľnyj universytet, 2021 (pp. 13-16.)
Krotel, S. ML. (2021). Digital Communication of Public Service Information and its Effect on Citizens’
Perception of Received Information. International Journal of Public Administration
44(2), 132-145. https://doi.org/10.1080/01900692.2019.1672182
Kwilinski, A., Vyshnevskyi, O., & Dzwigol, H. (2020). Digitalization of the EU Economies and
People at Risk of Poverty or Social Exclusion. Journal of Risk and Financial Management
13(7), 142. https://doi.org/10.3390/jrfm13070142
Ministry of Investments, Regional Development and Informatization of the Slovak Republic. (2020).
Strategy and action plan to improve Slovakia’s position in the DESI index by 2025.
OECD. (2020). Tax administration 3.0. The Digital Transformation of Tax Administration. OECD
Publishing, Paris. Retrieved from Tax Administration 3.0: The Digital Transformation of Tax
Administration (oecd.org)
Pedrosa, G.V., Kosloski, R.A.D., Menezes, V.G.d., Iwama, G.Y., Silva, W.C.M.P.d., & Figueiredo,
R.M.d.C. (2020). A Systematic Review of Indicators for Evaluating the Effectiveness of Digital
Public Services. Information, 11(10), 472. https://doi.org/10.3390/info11100472
PwC, World Bank Group. (2019). Paying Taxes 2020. Retrieved from https://www.pwc.com/gx/en/
paying-taxes/pdf/pwc-paying-taxes-2020.pdf
Tangi, L., Benedetti, M., Gastaldi, L., Noci, G., & Russo, C. (2021). Mandatory provisioning of
digital public services as a feasible service delivery strategy: Evidence from Italian local
governments. Government Information Quarterly 38(1), 101543. https://doi.org/10.1016/j.
giq.2020.101543
Van Dijk, Jan A.G.M., (2009). The Digital Divide in Europe. In The Routledge Handbook of Internet
Politics. Ed. Andrew Chadwick and Philip N. Howard, 2008, Routledge Handbooks Online.
Yanina O, Loktionova Y, Pugacheva E, Bokov Y, & Zatsarinnaya E. (2021). Formation and Implementation
of a ‘Digital Single Market’ Concept in the Context of Digital Economy Expansion.
Global Business Review. https://doi.org/10.1177/09721509211010028
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