Úroveň digitalizácie daňových správ a jej vnímanie daňovníkmi v krajinách EÚ
LEVEL OF DIGITALIZATION OF TAX ADMINISTRATIONS AND ITS PERCEPTION BY TAXPAYERS FROM EU COUNTRIES
Published: 7.4.2026
https://doi.org/10.24040/aap.2026.23.1.42-56
Abstract: The paper aims to examine the digitalisation of tax administrations in economically developed countries and taxpayers’ perceptions of digital tax services. The study compares the adoption of digital technology in tax administrations and analyses tax players' attitudes toward these tools. Our findings confirm that a large share of countries is using a set of emerging digital technologies, including robotic process automation, machine learning, network analytics, artificial intelligence, and blockchain. Socio-economic factors appear to play an important role in supporting digital tax administration. Younger respondents, respondents with higher income, and those with better tax knowledge show greater support for fully digital tax filing systems and mobile tax apps. A successful digital transformation of tax administration requires policies that support digital literacy and trust in digital public services.
Keywords: tax administration, digital transformation, taxpayers, digital public services
Full text article:
How to cite:
HUŇADY, J. a VRÁBĽOVÁ, T. M. Úroveň digitalizácie daňových správ a jej vnímanie daňovníkmi v krajinách EÚ. Acta aerarii publici. Online. vol. 23 (2026), no. 1, s. 42 – 56. Dostupné na: https://doi.org/10.24040/aap.2026.23.1.42-56. [dátum citovania RRRR-MM-DD].