Public Finance Quarterly Archive Articles

The Development and Practice of Electronic Tax Administration

14:41, január 10, 2018.
Rita Anna Ambrus
PhD, Associate Professor,
University of Sopron,
Sándor Lámfalussy Faculty of Economics

Zsuzsanna Széles
habil. Associate Professor,
University of Sopron,
Sándor Lámfalussy Faculty of Economics

Published in: Public Finance Quarterly 2017/4. (p. 462-477.)


Summary: Simplification, and specifically the decrease of tax administration as key requirement have been part of the proposals on reforming the Hungarian tax system for many years. In today’s fast-paced world, the time spent on administration is very valuable. Despite their willingness, some taxpayers cannot manage alone, so they need help to understand the complicated laws. Optimally, their questions are answered quickly through various channels of the tax authority. The study aims to explore how taxpayers search for information on taxation, their awareness and the practical use of electronic tax administration. In addition to the data published by the National Tax and Customs Administration (NAV), we have used the findings of some research projects on the same topic. Based on a questionnaire survey, we intended to find out whether there is a substantial difference between certain age groups regarding the statements above. Our main finding is that, besides the spread of electronic contact, there is still a strong demand on the part of taxpayers for fast and efficient personal administration.

Keywords: fulfilment of tax liability, tax administration, handling tax matters

JEL codes: K34, M10



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