Optimalni model teritorialne organizacije davčne uprave v Republiki Sloveniji

magistrsko delo

Slavica Špilar (Author), Grega Virant (Mentor)

Abstract

Državna uprava mora delovati v javnem interesu. Organizirana mora biti tako, da lahko svoje naloge izvaja v skladu s sodobnimi načeli delovanja javne uprave (novi javni menedžment), ki zagotavljajo kakovostne storitve, usmerjene k njihovim uporabnikom. Zakon o državni upravi določa, da izvajajo upravne naloge, ki jih je zaradi njihove narave potrebno organizirati teritorialno, predvsem upravne enote kot neke vrste "splošen upravni okraj". Hkrati pa so po teritorialnem principu organizirana tudi nekatera ministrstva oziroma organi v njihovi sestavi, ki imajo lastno mrežo organizacijskih enot za posamezna območja države. Tako je državna uprava na številnih področjih organizirana trinivojsko, in sicer na ravni centralnih organov, na območni (pokrajinski) ravni in na lokalni ravni. Pri tem so območja območnih enot in izpostav posameznih organov v veliki meri neusklajena. Naloge državne uprave se opravljajo razpršeno, pri čemer je ta predvsem na lokalni ravni razdrobljena in nepovezana. Takšna ureditev je nepregledna, neracionalna in ni najbolj prijazna do uporabnikov. Hkrati pa so oslabljene tudi vertikalne povezave med upravnimi enotami in ministrstvi ter horizontalne povezave med upravnimi enotami in drugimi teritorialnimi organi državne uprave. Eden izmed večjih državnih organov z lastno trinivojsko mrežo teritorialnih organizacijskih enot za posamezna območja države je tudi Davčna uprava Republike Slovenije, kot organ v sestavi Ministrstva za finance. Predvsem na območni ravni ima davčna uprava nesorazmerno velike davčne urade, ki niso primerljivi z drugimi organi državne uprave na tej ravni. Na lokalnem nivoju, kjer delujejo davčne izpostave pa davčna uprava ne izvaja vseh nalog davčne službe, pač pa zgolj tiste, ki se nanašajo na obdavčitev fizičnih oseb, kar ni v skladu z načelom usmerjenosti storitev k uporabnikom. Pri tem pa izpostave davčne uprave na lokalni ravni tudi niso ustrezno horizontalno povezane z upravnimi enotami oziroma upravnimi centri. Navedena tematika je v magistrski nalogi podrobno prikazana s pravno teoretičnega in tudi primerjalnega vidika, v okviru katerega je predstavljena organizacija davčnih služb v nekaterih državah Evropske unije (Avstrija, Nizozemska, Italija).

Keywords

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Data

Language:	Slovenian
Year of publishing:	2011
Typology:	2.09 - Master's Thesis
Organization:	FDŠ
Publisher:	[S. Špilar]
UDC:	35:336.225.2(043.2)
COBISS:	2053209014
Views:	2
Downloads:	0
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary abstract:	The state administration must act in the public interest. It should be organized in the way that its tasks are carried out in accordance with modern principles of public administration (New public managemenet), which are providing quality services directed to their users. Public Administration Act provides, that performing administrative tasks, which, by their nature are necessary organized as territorial, is primarily done by the administrative units as some kind of "general administrative county". At the same time there are also some ministries or their constituent parts organized according to the territorial principle, which have their own network of organizational units for each specific areas of the state. Thus the state administration in many areas is organized at three levels, namely, on central authority, on the regional (provincial) level and at a local level. In this context, areas of regional units and branches of individual organs are largely uncoordinated. Government tasks are carried out diversified as they are fragmented and disconnected particularly at the local level. Such regulation is opaque, irrational and not the most user-friendly. At the same time some of the vertical links between the administrative units and ministries and horizontal links between administrative units and other territorial authorities are attenuated, weakened. One of the major government bodies with its own three level network territorial organizational units for individual areas of the state is also Tax Administration of the Republic of Slovenia as a constituent part of the Ministry of Finance. At a district level particularly the Tax administration has disproportionate large Tax offices, which are not comparable with other state authorities at this level. At the local level where tax branches operate. Tax administration has not implemented all the tasks of fiscal service, but only those relating to taxation of natural persons, which is not consistent with the principle of orientation services to users, while branches of tax administration at the local level are not properly connected horizontally with administrative units or centers of administration. In the master thesis the topic above is illustrated by a legal theory, as well as with a comparative aspect, within which it is presented the organization of tax services in some European Union countries (Austria, the Netherlands, Italy).
Secondary keywords:	Javna uprava;Magistrske naloge;Davčna uprava;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Fak. za državne in evropske študije
Source comment:	Mag. delo 2. stopnje bolonjskega študija;
Pages:	VII, 95 str.
ID:	10954661