Vliv digitalizace na efektivnost výběru daní

This thesis examines the relationship between the level of digitalisation of tax administration and the efficiency of tax collection in selected Member States of the European Union. The aim of the thesis is to quantitatively assess whether a higher level of digitalisation of tax administration is associated with lower tax collection costs. The analysis is conducted using cross-sectional regression analysis for the years 2018 and 2022. Tax collection efficiency is represented by the indicator of recurrent cost of collection from the International Survey on Revenue Administration (ISORA). The level of digitalisation is measured using selected indicators that capture different aspects of tax administration digitalisation. The results suggest that a higher level of digitalisation of tax administration is associated with lower tax collection costs, with the strength of this relationship differing across the observed years.