Digitalizace ve finanční správě, analýza a hodnocení ČŘ v EU kontextu

This thesis focuses on digitalization in public administration, specifically in financial administration. The aim of the bachelor thesis was to analyse and evaluate digitisation in the Financial Administration of the Czech Republic with a specific focus on the information systems (IS) MOJE daně and DIS+ in comparison with other EU countries. The theoretical basis of the thesis was gathered by research and analysis of available foreign and Czech sources dealing with the issue of digitalization in public administration with a focus on financial administration. The thesis presents the basic stages of e-government development together with its key factors. It also describes the digitisation of public administration in the Czech Republic with a focus on the digitisation of the Financial Administration of the Czech Republic. The thesis introduces standards for enterprise informatics management, namely ITIL and CobiT. Subsequently, multi-criteria decision making is introduced in the thesis together with the Analytic Hierarchy Process (AHP) method. The thesis then presents the choice of components of multi-criteria decision making in order to compare selected tax information systems of the Czech Republic, Slovak Republic and the Republic of Poland, focusing on the choice of evaluation criteria based on information from the theoretical framework. An analysis of tax information systems of selected neighbouring EU countries is conducted. The thesis includes empirical research aimed at collecting and analysing user experience and feedback through a questionnaire survey. The tax information systems of the selected countries were then compared using the multi-criteria decision making method AHP, where the optimal alternative was determined from a set of tax information systems of neighbouring EU countries according to the established evaluation criteria.