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Title:Merjenje uspešnosti davčnega organa
Authors:ID Žunić, Denis (Author)
ID Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf UN_Zunic_Denis_2016.pdf (600,87 KB)
MD5: D9D29E30A3AF7F6F0E4CD2DBBF981719
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Merjenje uspešnosti davčnim organom omogoča spremljanje svojega delovanja in upravljanje organizacije v smeri doseganja zastavljenih ciljev. Rezultati merjenja se kažejo v naboru kazalnikov, ki posegajo v finančna in nefinančna področja delovanja davčnega organa, podajajo informacije v kvalitativni in kvantitativni obliki, ter prikazujejo stopnjo učinkovitosti in uspešnosti na strateški, operativni ter individualni ravni. Dodatna vloga merjenja uspešnosti davčnih organov se kaže tudi kot orodje za dokazovanje upravičenosti porabe proračunskih sredstev, ter zagotavljanje transparentnosti in odgovornosti. Za namene merjenja je potrebno vzpostaviti sistem merjenja uspešnosti, ki vsebuje davčnemu organu prilagojene kazalnike, ti pa temeljijo na prej postavljenih ciljih organizacije. Pod okriljem nekaterih organizacij, kot so Svetovna banka, Mednarodni denarni sklad, Evropska komisija, ipd. so nastala določena orodja, ki davčnim organom omogočajo merjenje in ocenjevanje uspešnosti. Ta orodja delimo v dve skupini in sicer: ocenjevalni okvirji za ocenjevanje uspešnosti posameznega davčnega organa, ter baze podatkov o davčnih organih. Ocenjevalni okvirji vsebujejo nabor kazalnikov, ki jih davčni organi lahko uporabijo pri merjenju svoje uspešnosti, baze podatkov pa so uporabno orodje za medsebojno primerjavo delovanja nacionalnih davčnih organov. Primerjalna analiza ali benchmarking davčnim organom z analiziranjem dela drugih davčnih organov in njihovih delovnih praks, omogoča dostop do informacij, ki bodo pripomogle pri procesu izboljševanja delovanja davčnega organa. Zaradi razlik v strukturi in organiziranosti davčnih organov, ter drugačnih pristojnostih in zadolžitvah, primerjanje delovanja davčnih organov v nekaterih primerih ni mogoče. V teh primerih je primerno porazdeliti davčne organe s podobnimi lastnostmi po skupinah, ter nato znotraj teh skupin izvajati primerjalno analizo.
Keywords:Uspešnost, učinkovitost, kazalniki, sistemi merjenja uspešnosti, benchmarking.
Place of publishing:Maribor
Publisher:[D. Žunić]
Year of publishing:2016
PID:20.500.12556/DKUM-58672 New window
UDC:336.22
COBISS.SI-ID:12332060 New window
NUK URN:URN:SI:UM:DK:VCGSX0GC
Publication date in DKUM:16.06.2016
Views:2016
Downloads:155
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
ŽUNIĆ, Denis, 2016, Merjenje uspešnosti davčnega organa [online]. Bachelor’s thesis. Maribor : D. Žunić. [Accessed 17 March 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=58672
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Secondary language

Language:English
Title:Measuring Revenue Body's Effectiveness
Abstract:Measuring revenue body's effectiveness is a tool used for performance monitoring and management of organisation on its way towards achieving goals. The results are shown as a set of indicators, which are both financial and non-financial, show quantitative and qualitative aspect of performance, and provide information about the degree of efficiency and effectiveness on a strategic, operational and individual level. In addition, effectiveness measurement is also used as a means of justifying public expenditure and ensuring transparency and accountability. For measurement to take place, it is essential for Revenue body to set up a performance measurement system, which consists of indicators that are adjusted for a certain revenue body and based on its goals and objectives. Under the auspices of some organisations such as World Bank, International Monetary Fund, European Commission etc., diagnostic tools were designed to assist Revenue body with measurement. These tools can be allocated into two groups: frameworks for individual country assessment and databases. Frameworks consist of sets of indicators, which can be used by Revenue bodies for performance measurement. Databases can be an useful tool for benchmarking and comparative analysis. With the use of benchmarking and analyzing the performance of other Tax administrations, Revenue bodies can gain information, which will be helpful in the process of improving Revenue body's performance. But, since there can be differences between Revenue bodies in terms of structure, organisation, jurisdiction and assignments, benchmarking can in some cases be impossible. In order to overcome this problem, countries with similar characteristics must be grouped into clusters, in which the benchmarking process can take place.
Keywords:Effectiveness, Efficiency, indicators, performance measurement systems, benchmarking.


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