Vpliv sistema eDavki da delovanje DURS-a

diplomsko delo

Tanja Lešič (Author), Samo Bobek (Mentor)

Abstract

Davčna uprava, se že več let trudi in prizadeva, da bi vsem davčnim zavezancem preko elektronskega poslovanja ponudila storitve, ki bi s poenotenostjo in učinkovitostjo v kar se da največji meri zadovoljevala njihove potrebe. Zato je preko internetnega portala eDavki vzpostavila sodobno elektronsko davčno poslovanje, ki tako uporabnikom, kot tudi zaposlenim prinaša veliko prednosti. Uporaba portala je brezplačna, uporabnik pa mora razpolagati le z osnovno strojno in programsko računalniško opremo ter digitalnim potrdilom, ki si ga lahko brezplačno priskrbi pri Ministrstvu za javno upravo (SIGE-CA in SIGOV-CA) ali pa pri overiteljih, s katerimi ima DURS sklenjen sporazum (NLB, Pošta Slovenije in Halcom Informatika). V diplomski nalogi smo raziskovali predvsem prednosti oz. slabosti, ki jih nudi portal eDavki tako zaposlenim, kot tudi uporabnikom, predstavili smo postopke pridobitve digitalnega potrdila ter primer oddajanja DDV obrazca preko portala eDavki. Ugotovili smo, da imajo davčni zavezanci še vedno veliko težav pri oddajanju obrazcev preko eDavkov. Število primerov z ugotovljenimi nepravilnostmi pa se je z leti bistveno zmanjšalo, saj kontrolorji že sproti pozivajo zavezance k odpravljanju napak.

Keywords

davki;elektronsko poslovanje;davčna uprava;davčni zavezanci;digitalizacija;storitve;varnost;prednost;slabosti;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Lešič]
UDC:	004.738.5:336.22
COBISS:	10469404
Views:	4334
Downloads:	318
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂimpact pf the eTax system on the operation of the tax administration of the Republic of Slovenia
Secondary abstract:	Over the past few years the Tax Administration has been making great efforts to offer the taxpayers unified and efficient services over electronic operations which would suit their needs. This is why the Tax Administration has established the internet portal eTaxes, a modern electronic tax management system which offers numerous advantages to users as well as to employees. The use of the portal is free of charge, all the user has to dispose of is a basic hardware and software computer equipment and a digital certificate which can be provided free of charge by the Ministry of Public Administration (SIGE-CA and SIGOV-CA) or, according to the agreement with the Tax Administration of the Republic of Slovenia, by the certifiers (NLB, Pošta Slovenije and Halcom Informatika). The subject of this Diplom is therefore to research the advantages or disadvantages offered by the portal eTaxes to the employees as well as to the users, to present the methods for the acquirement of the digital certificate, and to provide an example of filing a VAT form using the portal eTaxes. We discovered that the taxpayers still experience many difficulties when filing the forms by using the portal eTaxes. Nevertheless, due to the constant calls of examiners to abolish the mistakes, the number of cases with determined irregularities has decreased over the years.
Secondary keywords:	eTaxes;electronic tax management;Tax Administration;digital certificate;authorization;tax return;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	62 str.
Keywords (UDC):	science and knowledge;organization;computer science;information;documentation;librarianship;institutions;publications;znanost in znanje;organizacije;informacije;dokumentacija;bibliotekarstvo;institucije;publikacije;prolegomena;fundamentals of knowledge and culture;propaedeutics;prolegomena;splošne osnove znanosti in kulture;computer science and technology;computing;data processing;računalniška znanost in tehnologija;računalništvo;obdelava podatkov;computer communication;computer networks;računalniške komunikacije;računalniška omrežja;networks according to area covered;omrežja glede na prostranost;network interconnection;internetworking;medsebojno povezovanje omrežij;medomrežanje;social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	991897