Development of e-uprava (e-government) strongly affected the changes in organization and mode of operation in all areas and emphasizes the enhanced efficiency and effectiveness of operation. When users implement e-operation they require technical solutions, since e-operation provides better control over the operation of the entire procedure.
In my master’s thesis, I will try to analyse the development of e-uprava and electronic tax operations. I will present tax evasions and their reduction and the motives for tax evasion. I will pay special attention to fiscal cash registers as one of the tools to limit tax evasions. I will present how the fiscal cash register system operates in general and explore in more details the fiscal cash register system in Croatia, and analyse the efficiency of fiscal cash registers in Slovenia as well as in certain European countries.
I am very interested in the condition and the results after the introduction of fiscal cash registers in Slovenia which I will also try to present in more details. Throughout the thesis I will try to present solutions, measures and legislation adopted in Slovenia. The findings are that we should certainly focus on stronger fiscal control, measures in the field of illegal employment, and encourage cashless payment.
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