Primerjalna analiza IT podpore izpolnjevanju davčnih obveznosti : diplomsko delo

Ažman, Marcela (author), Klun, Maja (mentor)

Namen diplomskega dela je proučiti, predstaviti in analizirati IT podporo izpolnjevanju davčnih obveznosti v Sloveniji z izbranimi državami. Tematiko smo se odločili raziskati, ker je dobra IT podpora izpolnjevanju davčnih obveznosti izredno, pomembna s stališča razbremenitve davčnih zavezancev. Raziskano je, katere so potrebne izboljšave na področju IT podpore izpolnjevanju davčnih obveznosti. Raziskava je bila izvedena s pomočjo ankete med davčnimi informatorji, zaposlenimi na Finančni upravi Republike Slovenije, in intervjuja s predstavniki davčnih uprav držav: Slovenija, Avstrija, Danska in Romunija. V diplomskem delu je bilo ugotovljeno, da je Slovenija, po vseh merilih, primerljiva z državami, vključenimi v raziskavo. Na podlagi primerjalne analize smo oblikovali nekaj predlogov za izboljšave. Nadalje smo, s pomočjo ankete izvedene med davčnimi informatorji, ugotovili, katere izboljšave so za zavezance najbolj pomembne. Tako so v okviru diplomskega dela podani konkretni predlogi za izboljšavo IT podpore izpolnjevanju davčnih obveznosti v Sloveniji. Ker je bila opravljena kvalitativna analiza IT podpore izpolnjevanju davčnih obveznosti, bo diplomska naloga prispevala tudi znanstvenemu področju upravne znanosti v povezavi s tehnologijo. Zbrani predlogi za izboljšave lahko služijo Finančni upravi Republike Slovenije pri izboljšavi obstoječe IT podpore izpolnjevanju davčnih obveznosti.

• Language: Slovenian
• Keywords: IT podpora, izpolnjevanje davčnih obveznosti, eDavki, Finančna uprava, primerjalna analiza
• Work type: Bachelor thesis/paper
• Typology: 2.11 - Undergraduate Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [M. Ažman]
• Year: 2021
• Number of pages: X, 50 str.
• PID: 20.500.12556/RUL-131454
• UDC: 336.22:005.336.5
• COBISS.SI-ID: 80932355
• Publication date in RUL: 27.09.2021

Secondary language

• Language: English
• Title: Comparative analysis of IT support for the fulfillment of tax obligations

Abstract

The purpose of this diploma thesis is to study, present and analyse IT support for tax compliance in Slovenia with selected countries. We decided to research the topic, because good IT support for fulfilling tax obligations is extremely important from the point of view of relieving taxpayers. The necessary improvements in the field of IT support for the fulfillment of tax obligations are researched. The research has been conducted with the help of a survey among tax informants employed at the Financial Administration of the Republic of Slovenia and interview with representatives of tax administrations of the following countries: Slovenia, Austria, Denmark, and Romania. In the diploma thesis it has been found out that Slovenia is comparable to the countries included in the research by all criteria. Based on the comparative analysis, we made some proposals for improvements. Furthermore, with the help of a survey conducted among tax informants, we found out which improvements are most important for taxpayers. Thus, within the diploma thesis, concrete proposals are given for the improvement of IT support for the fulfillment of tax obligations in Slovenia. Because a qualitative analysis of IT support for tax compliance has been performed, the diploma thesis will also contribute to the scientific field of administrative science in connection with technology. The collected proposals for improvements can serve the Financial Administration of the Republic of Slovenia in improving the existing IT support for the fulfillment of tax obligations.

• Keywords: IT podpora, izpolnjevanje davčnih obveznosti, eDavki, Finančna uprava, primerjalna analiza