diplomsko delo
Sabina Potočnik (Author), Breda Mulec (Mentor)

Abstract

V diplomski nalogi smo obravnavali ravnanje z dokumentarnim gradivom s poudarkom na elektronskem vročanju v Finančni upravi Republike Slovenije (v nadaljevanju FURS). Da Finančna uprava to nalogo opravlja strokovno in kvalitetno, je zelo pomembna njena dobra organizacija, teritorialna razvejanost in njeno usklajeno delo. Za lažje razumevanje delovanja FURS smo v ta namen opisali njeno organiziranost, dostopnost, poslovanje s strankami, preučili smo, katere naloge opravlja FURS, ter ali omogoča popoln servis in dostopnost v finančnih pisarnah. Na osnovi Uredbe o upravnem poslovanju smo opisali področje ravnanja z dokumentarnim gradivom kot elektronskim poslovanjem v FURS. Opredelili smo se do pravnih aktov, ki urejajo vse od organizacije do urejenega pisarniškega poslovanja. Preučili smo področje e-Poslovanja in delovne postopke v glavni pisarni predvsem v postopanju in evidentiranju pošte s stopnjo tajnosti %INTERNO%, ki so še vedno v fizični obliki in evidentirajo v dvojne evidence, čeprav je določeno, da organi poslujejo elektronsko prek svojega uradnega elektronskega naslova. Na kratko smo se dotaknili nastajanja problema pri označevanju internih dokumentov z oznako %DAVČNA TAJNOST%, kjer se označujejo samo izhodni dokumenti, torej tisti, ki jih organ posreduje drugemu naslovniku, ne pa tudi lastni (uradni zaznamki, sporočila, vhodni dokumenti), kar naroča Pravilnik o izvajanju ZDavP-2. Poseben poudarek smo namenili področju elektronskega poslovanja v finančnem uradu oziroma elektronskem vročanju preko novega davčnega informacijskega sistema e-Davki, ki ga je FURS (prej DURS) odprl 17.12.2003. Osredotočili smo se na sistem e-Davkov, preko katerega spletnega servisa lahko vse pravne in fizične osebe poslujejo s finančno upravo, ter prikazali ovire, prednosti in slabosti. Ob nizanju številnih področij in vse večje računalniške pismenosti ter razvoja informacijske tehnologije, ki jih FURS mora izvrševati, smo z nalogo poskušali odgovoriti na hipotezo, s katero smo želeli potrditi ali zavreči dejstvo o upravičenosti odprtja portala e-Davki, preko katerega poteka elektronsko vročanje. Hipotezo smo podkrepili tako, da smo primerjali e-Storitve s področja davčne uprave naše sosede Republike Hrvaške z eStoritvami FURS. Z opisom upravnega poslovanja v FURS smo želeli pritrditi dejstvu, da je dobro organizirana in ima dobro zastavljene cilje, saj ključno področje FURS ostaja nadaljnja digitalizacija poslovanja, širjenje elektronskega poslovanja z zavezanci, kot tudi nadgraditev mobilne aplikacije, kot portala e-Davki. Preko literature in pravnih virov ter s pomočjo Uredbe o upravnem poslovanju, ki so zajeti v vsebini naloge, smo tako iskali odgovor na postavljeno hipotezo. Preko navedenih področij, ki so v nalogi opisana in podkrepljena z argumenti, se potrdi hipoteza, da je ravnanje z dokumentarnim gradivom ter elektronskim vročanjem v FURS ustrezno

Keywords

upravno poslovanje;elektronsko vročanje;FURS;dokumentarno gradivo;e-Davki;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: FDŠ
Publisher: [S. Potočnik]
UDC: 658.114.1(043.2)
COBISS: 70562307 Link will open in a new window
Views: 401
Downloads: 32
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Other data

Secondary language: English
Secondary abstract: The diploma thesis discussed the handling of documentary material with an emphasis on electronic service at the Financial Administration of the Republic of Slovenia (hereinafter FURS). In order for the Financial Administration to perform this task professionally and with quality, its good organization, territorial diversification and its coordinated work are very important. To make it easier to understand the operation of FURS, we described its organization, accessibility, customer service, examined which tasks are performed by FURS, and whether it provides complete service and accessibility in financial offices. Based on the Decree on Administrative Operations, we described the field of handling documentary material as electronic commerce in FURS. We have discussed the legal acts that regulate everything from organization to regulated office operations. We examined the field of e-Commerce and work procedures in the main office, especially in the handling and recording of "INTERNAL" classified mail; these procedures are still in physical form and record double records, although it is stipulated that authorities operate electronically through their official electronic e-mails. We briefly touched the problem of marking internal documents with the label "TAX SECRET", where only outgoing documents are marked, i.e. those that the authority forwards to another addressee, but not its own (official notes, messages, incoming documents), which is prescribed by the Rules on the implementation of ZDavP-2. We paid special attention to the field of electronic mails in the financial office or electronic service via the new tax information system eDavki, which was opened by FURS (formerly DURS) on 17 December 2003. We focused on the e-Davki system, through which all legal and natural persons can do business with the financial administration, and showed the obstacles, advantages and disadvantages. With a number of areas and increasing computer literacy and the development of information technology, which FURS must implement, we tried to answer the hypothesis with which we wanted to confirm or reject the fact of the justification of opening the e-Davki portal, through which electronic service takes place. We supported the hypothesis by comparing e-Services in the field of tax administration of our neighbour the Republic of Croatia with e-Services of FURS. With the description of administrative operations in FURS, we wanted to confirm the fact that it is well organized and has well-defined goals, as the key area of FURS remains further digitalization of operations, expansion of e-communication with taxpayers, as well as upgrading mobile application e-Davki portal. Through the literature and legal sources and with the help of the Decree on Administrative Operations, which are included in the content of the task, we were looking for an answer to the hypothesis. The hypothesis that the handling of documentary material and electronic service in FURS is appropriate is confirmed through the stated areas, which are described in the thesis and supported by arguments
Type (COBISS): Final reflection paper
Thesis comment: Fak. za državne in evropske študije
Source comment: Dipl. delo 1. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 18. 7. 2021;
Pages: 62 str.
ID: 13181220