Author dc.contributor.author | Michal Tulácek | hu_HU |
Availability Date dc.date.accessioned | 2023-03-16T10:51:24Z | |
Availability Date dc.date.available | 2023-03-16T10:51:24Z | |
Release dc.date.issued | 2019 | hu_HU |
uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/20252 | |
Abstract dc.description.abstract | Nowadays, information and communication technologies are used in all areas of human activity. Naturally, tax administration is not an exception. There is no dispute that the introduction of such technologies has a positive performance impact in many areas. However, does the introduction of such technologies have some legal consequences as well? The aim of the paper is to identify the legal aspects arising from the usage of such technologies in tax administration. | hu_HU |
Language dc.language | en | hu_HU |
Rent dc.publisher | Dialóg Campus | hu_HU |
Contact information dc.relation.ispartof | http://hdl.handle.net/20.500.12944/14704 | hu_HU |
Keywords dc.subject | tax administration | hu_HU |
Keywords dc.subject | electronisation | hu_HU |
Keywords dc.subject | law and technologies | hu_HU |
Title dc.title | Legal Aspects of Tax Administration Electronisation | hu_HU |
Type dc.type | tanulmány | hu_HU |
Version dc.description.version | kiadói | hu_HU |
dc.rights.accessRights | nyílt hozzáférésű | hu_HU |
Doi ID dc.identifier.doi | 10.36250/00749.55 | hu_HU |
Discipline Discipline + dc.subject.discipline | Társadalomtudományok | hu_HU |
dc.subject.sciencebranch | Társadalomtudományok/Állam- és jogtudományok | hu_HU |
Scope dc.format.page | 577-584 | hu_HU |
dc.identifier.bookTitle | European Financial Law in Times of Crisis of the European Union | hu_HU |
Place of publication dc.publisher.place | Budapest | hu_HU |