The thesis deals with the topic Electronic submission of documents of natural persons for tax procedures in Slovenia and Croatia. The problem we observe is that taxpayers - natural persons in Slovenia still often submit documents in paper form. The aim of the research is to give suggestions for improvement of the situation.
In order to achieve the objectives of the work, a literature review was conducted to investigate the different ways of submitting documents for tax procedures, their advantages and disadvantages for natural persons and the tax authority in Slovenia and Croatia, as well as the causes and consequences of non-use of electronic submission of applications for tax procedures in Slovenia. We focused on the good practices of the Croatian system of electronic filing for tax purposes. In order to achieve the research objectives, we used the method of interviewing natural persons in Slovenia. The survey questions were aimed at gaining insight into the state of document submission by natural persons, the level of use of the eTaxes system, identifying barriers and reasons for non-use of the eTaxes system. We found that the majority of them are aware of the advantages of faster and easier filling in tax forms via the eTaxes system. More than half of them most frequently submit documents for the tax procedure via eTaxes. Slightly less than half find the instructions for using eTaxes clear and transparent and are aware of the benefits of filing via eTaxes. We also found that slightly less than a third of respondents are not sufficiently digitally literate.
The results are of practical use both for the FURS, which can assess the situation and introduce incentives to increase the use of the eTaxes system, and for individual citizens, who can identify the benefits of the eTaxes system.
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