This thesis defines e-commerce and electronic tax operations. With technology that surrounds us, commerce as we know it is changing as well. Both the private and the public sector need to adapt to the fast development of technology. This thesis compares the e-tax systems eDavki and E Tax, specifically the ease of entry and authentication system. The aim is to discover how successfully they fulfil their goal of the Digital agenda.
The following methods were used in the research: descriptive method, which described facts, processes, relations; comparative method, which compared the tax systems; the method of analysis and synthesis, which broke down the composite phenomena and treated them according to the whole; the case study, which explored the e-tax systems in Slovenia and Estonia, and the explorative method, which presented the field and discovered the problems.
The thesis shows that Estonia uses today’s technology more efficiently than Slovenia. This becomes evident from the numerous forms of possible entry to their system. The Estonian system is also more user-friendly compared to the Slovene counterpart, since it does not require any special steps to enable it. Estonia is more successful in following the goals of the Digital agenda. This indicates also its place on DESI index scale. Both, Slovenia and Estonia, ensure security in their electronic tax systems, although users themselves must sustain and ensure it too.
A limitation, which occurred during research, was accessibility of information, since the E Tax/E Customs Board had to provide security for their users and they could not deliver all needed information.
The results point out that Slovenia has to start implementing advanced technological solutions into everyday use in public and private sectors. The use of technology means economic and time saving, so it should be used more and more. This will also influence the public that will have to adapt to the changes.
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