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Title:INFORMATIZACIJA PROCESOV DAVČNE UPRAVE Z UVEDBO E-POSLOVANJA
Authors:Avbar, Anamarija (Author)
Bobek, Samo (Mentor) More about this mentor... New window
Files:URL MAG_Avbar_Anamarija_2011.pdf (1,50 MB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Organization:EPF - Faculty of Business and Economics
Abstract:Davčna uprava Republike Slovenije je organ v sestavi Ministrstva za finance. Opravlja naloge davčne službe kot je pobiranje davkov in drugih obveznih dajatev, opravljanje nadzora nad zakonitostjo, pravilnostjo in pravočasnostjo izpolnjevanja davčnih obveznosti, določenih s predpisi o obdavčenju. Elektronsko poslovanje je postalo del našega vsakdana. V magistrski nalogi sem proučevala, kako se je v zadnjih letih razširilo elektronsko davčno poslovanje. Davčna uprava je vzpostavila internetni portal eDavki v letu 2003. Gre za sodobno elektronsko davčno poslovanje, ki nudi številne prednosti, tako uporabnikom kot zaposlenim. Uporaba portala je brezplačna, uporabnik mora imeti le osnovno računalniško opremo, namestitev digitalnega potrdila ter prijavo v sistem. Od 1.1.2009 morajo vsi poslovni subjekti davčne obračune oddajati v elektronski obliki preko sistema eDavki. Sistem ima že vgrajene kontrole, ki onemogočajo oddajo računsko nepravilnih obračunov in zavezanca opozorijo na logične napake. Na tej podlagi so se kontrolorji bolj usmerili v vsebinsko kontrolo obračunov. Postopoma se je razvijala vsebinska kontrola davčnih obračunov pri davčnem organu tako imenovani »desk audit«. Povečanje števila ugotovljenih nepravilnosti je predvsem posledica uvedbe elektronskega poslovanja in posledične razbremenitve kontrolorjev ročnega vnosa obračunov
Keywords:Davčna uprava, elektronsko poslovanje, davčni zavezanci, elektronsko davčno poslovanje, desk audit, sistem eDavki
Year of publishing:2011
Publisher:[A. Avbar]
Source:Velike Brusnice
UDC:336.22
COBISS_ID:10770972 Link is opened in a new window
NUK URN:URN:SI:UM:DK:HHUDVPLP
Views:1999
Downloads:88
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:INFORMATIZATION PROCESS IN TAX ADMINISTRATION WITH APPLICATION OF ELECTRONIC COMMERCE
Abstract:The Tax Administration of the Republic of Slovenia is a constituent part of the Ministry of Finance. It performs tasks such as collection of taxes and other obligatory duties, performing of supervision over legality, regularity and timeliness of meeting of tax obligations, defined with taxation regulations. The electronic business has become a part of each day of our life. In the master thesis I have studied how in the last few years, the EDP project (internet based services for taxpayers) has grown up. The Tax Administration has established the internet portal eDavki in 2003. It is a modern electronic tax management system which offers numerous advantages to users as well as to employees. The use of portal in free of charge, the user must have only a bacis computer equipment and installation of digital certificate and loging in the system. From 1 January 2009 onwards all taxable persons shall file returns in the electronic form via eDavki system. The system has controls, which prevent submission of returns with incorrect calculations and warn the taxpayer about logical errors. On this basis controllers directed more into substantive control of returns. Substantive control of tax returns at the tax authority »desk audit« developed gradually. Increase in the number of discovered irregularities is mainly a consequence of introduction of electronic operations and consequently unburdening of controllers in connection with manual entry of returns
Keywords:Tax Administration, electronic commerce, taxpayers, internet –based services for taxpayers, desk audit, eDavki system


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