{"id":4625,"date":"2026-04-07T12:34:35","date_gmt":"2026-04-07T12:34:35","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4625"},"modified":"2026-04-20T09:12:05","modified_gmt":"2026-04-20T09:12:05","slug":"jan-hunady-tereza-michaela-vrablova","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4625","title":{"rendered":"J\u00e1n Hu\u0148ady, Tereza Michaela Vr\u00e1b\u013eov\u00e1"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>\u00darove\u0148 digitaliz\u00e1cie da\u0148ov\u00fdch spr\u00e1v a&nbsp;jej vn\u00edmanie da\u0148ovn\u00edkmi v&nbsp;krajin\u00e1ch E\u00da<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>LEVEL OF DIGITALIZATION OF TAX ADMINISTRATIONS AND ITS PERCEPTION BY TAXPAYERS FROM EU COUNTRIES<\/strong><\/p>\n\n\n\n<p><em>Published: 7.4.202<\/em>6<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/doi.org\/10.24040\/aap.2026.23.1.42-56\">https:\/\/doi.org\/10.24040\/aap.2026.23.1.42-56<\/a><\/p>\n\n\n\n<pre class=\"wp-block-verse\"><strong>Abstract: <\/strong>The paper aims to examine the digitalisation of tax administrations in economically developed countries and taxpayers\u2019 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.<\/pre>\n\n\n\n<p><strong>Keywords:<\/strong> tax administration, digital transformation, taxpayers, digital public services<\/p>\n\n\n\n<p><strong>Full text article:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-file\"><object class=\"wp-block-file__embed\" data=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2026\/04\/finalna-verzia.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of finalna-verzia.\"><\/object><a id=\"wp-block-file--media-dae80d5e-9620-477f-9eb4-c6439cbd25ad\" href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2026\/04\/finalna-verzia.pdf\">finalna-verzia<\/a><a href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2026\/04\/finalna-verzia.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-dae80d5e-9620-477f-9eb4-c6439cbd25ad\">Download<\/a><\/div>\n\n\n\n<p><strong>How to cite:<\/strong><\/p>\n\n\n\n<p>HU\u0147ADY, J. a VR\u00c1B\u013dOV\u00c1, T. M. <em>\u00darove\u0148 digitaliz\u00e1cie da\u0148ov\u00fdch spr\u00e1v a&nbsp;jej vn\u00edmanie da\u0148ovn\u00edkmi v&nbsp;krajin\u00e1ch E\u00da.<\/em> Acta aerarii publici. Online. vol. 23 (2026), no. 1, s. 42 \u2013 56.&nbsp;Dostupn\u00e9 na: <a href=\"https:\/\/doi.org\/10.24040\/aap.2026.23.1.42-56\">https:\/\/doi.org\/10.24040\/aap.2026.23.1.42-56<\/a>. [d\u00e1tum citovania RRRR-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00darove\u0148 digitaliz\u00e1cie da\u0148ov\u00fdch spr\u00e1v a&nbsp;jej vn\u00edmanie da\u0148ovn\u00edkmi v&nbsp;krajin\u00e1ch E\u00da 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\u2019 perceptions of digital tax services. The study compares the adoption of digital &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/aap.umb.sk\/?page_id=4625\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;J\u00e1n Hu\u0148ady, Tereza Michaela Vr\u00e1b\u013eov\u00e1&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4625"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4625"}],"version-history":[{"count":4,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4625\/revisions"}],"predecessor-version":[{"id":4635,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4625\/revisions\/4635"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}