PRENOVA PROCESA DOLOČITVE DAVČNE OBVEZNOSTI NA PRIMERU DAVKA NA DODANO VREDNOST

Mavrin, Blaž (author), Peček, Bojan (mentor)

Diplomsko delo obravnava proces določitve davčne obveznosti na primeru davka na dodano vrednost, ki ga izvaja Finančna uprava Republike Slovenije. Namen naloge je prenoviti proces, s tem da skrajšamo celotni časovni potek procesa z izločitvijo nepotrebnih oziroma zastarelih aktivnosti, ki povzročajo zastoje ter stroške v finančnih uradih. V diplomskem delu so najprej predstavljena teoretična izhodišča s področja prenove poslovnega procesa, med drugim tudi simulacije ter modeliranje procesov. Sledi predstavitev Finančnega urada Republike Slovenije, kjer sem opravljal študijsko prakso v enem izmed uradov. Tu so razloženi različni vidiki poslovanja organizacije. V empiričnem delu sta predstavljena prenovljeni ter obstoječi postopek določitve davčne obveznosti, ki sem ju ustvaril s pomočjo orodja iGrafx Process. Poskušal sem dokazati, ali je možno z vpeljavo sodobnih spletnih rešitev skrajšati proces, ne da bi dodatno obremenil uslužbence v finančnih uradih.

• Language: Slovenian
• Keywords: simulacije, modeliranje, DDV, prenovljeni proces, FURS
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2017
• PID: 20.500.12556/RUL-96249
• Publication date in RUL: 27.09.2017

Secondary language

• Language: English
• Title: BUSINESS PROCESS RE-ENGINEERING - DETERMINING TAX LIABILITY IN THE CASE OF VALUE ADDED TAX

Abstract

Thesis deals with the process of determining tax liability in the case of value added tax, which is implemented by the Financial Administration of the Republic of Slovenia. The purpose of the thesis is to renew the process by reducing the overall time course of the process by eliminating unnecessary or outdated activities that cause delays and costs in financial offices. In the thesis, theoretical starting points from the field of Business process re-engineering are presented first, including simulations and modeling of processes. This is followed by the presentation of the Financial Administration of the Republic of Slovenia, where i started my student internship. Various aspects of the organization's operations are explained here. Empirical part presents the renewed, as well as the existing procedure for determining tax liability, which i created with the help of iGrafx Process tool. I tried to prove if it is possible to shorten the process by introducing modern online solutions without further burdening the staff at the financial offices.

• Keywords: simulation, modeling, VAT, renewed process, FURS