Vliv digitalizace daňové správy na daňové poplatníky

This bachelor's thesis examines the impact of the digitalization of tax administration in the Czech Republic on the administrative burden of taxpayers, focusing specifically on the MOJE daně portal. The main objective is to evaluate whether, and to what extent, the transition to digital communication has genuinely contributed to reducing this burden. The theoretical part defines the concept of eGovernment, outlines the legislative framework, and traces the historical development of tax portals. The practical part is built upon a quantitative questionnaire survey conducted among the general public, entrepreneurs, and accountants. The research findings indicate that while digitalization demonstrably saves time—especially for entrepreneurs and accountants—the widespread realization of its potential is hindered primarily by incomprehensible legal language and a lack of awareness regarding advanced features. Based on these results, the thesis proposes concrete steps for improvement, including deeper integration of state registers for automatic pre-filling, the introduction of plain-language guides, and the development of a testing environment for the portal.