20.500.12556/DKUM-12621 ELEKTRONSKO DAVČNO POSLOVANJE V SLOVENIJI ELECTRONIC TAX OPERATIONS IN SLOVENIA Sodobna tehnologija nam ponuja številne možnosti na vseh področjih, eno izmed njih je gotovo elektronsko poslovanje, ki se nezadržno razvija in postaja del našega vsakdana. Slovenija je s projektom e-uprava začela z intenzivnim uvajanjem uporabe interneta in elektronskega poslovanja v upravo. Eno izmed zahtevnejših in občutljivejših področij je davčno poslovanje. Na tem področju je Davčna uprava Republike Slovenije davčnim zavezancem ponudila spletni portal eDavki, ki omogoča udobno, preprosto in varno izpolnjevanje ter oddajanje davčnih dokumentov doma ali v pisarni. Spletni portal eDavki temelji na najsodobnejših standardih, uporablja ustrezno varnostno infrastrukturo in upošteva davčno zakonodajo. Od 1. januarja 2009 ga uporabljajo vsi pravni subjekti. Davčnim zavezancem in davčni upravi prinaša številne prednosti in slabosti. Prednosti so: velik prihranek časa in stroškov, možnost vlaganja dokumentov 24 ur na dan, 7 dni v tednu, hitrejše in preprostejše izpolnjevanje davčnih dokumentov, manjša možnost napak in hitrejša obdelava davčnih podatkov. Kot slabost naj omenim možnost zlorab, občasno preobremenjenost in nedostopnost sistema. Glede na to, da se spletni portal eDavki vse skozi razvija in dopolnjuje, menim, da bo teh težav v prihodnosti manj. Our modern technology offers many opportunities in all fields. Of course, electronic operations is one of them and it is developing day by day and becoming part of our every day life. Slovenia has begun an intensive usage of internet and electronic operations with the project of e-administration. Tax operations is one of the most demanding and sensitive fields. In this field the Tax Administration of the Republic of Slovenia has offered its payers the web site eTaxes portal and has thus enabled a comfortable, simple and safe filling and handing in all the tax documents, either from home or from an office. The web site eTaxes portal is based on the most up-to-date standards, which uses the appropriate safety infrastructure and takes into consideration the tax legislature. All the law subjects have used it since the first of January 2009. It brings a lot of advantages but also disadvantages to all the taxpayers and tax administration. The pluses are the following: a big saving of time and expenses, the possibility of handing in the documents round the clock not only per day but also the whole week round, a quicker and simpler filling in the tax documents, a smaller chance of making mistakes and a faster handling of the tax data. The minuses are the following: the possibility of abuse, a temperary overloading and non-entrance the system. However, in my opinion the web site eTaxes portal is accomplishing itself all the time, that is why there will be less and less difficulties in the future. Elektronsko poslovanje elektronsko davčno poslovanje davčni zavezanci javna uprava digitalni podpis portal eDavki Electronic operations electronic tax operations taxpayers public administration digital signature portal eTaxes true true false [A. Blatnik] Slovenski jezik Angleški jezik Diplomsko delo 2009-12-02 22:55:44 2010-03-26 11:33:48 2022-04-12 07:39:23 2022-04-20 03:07:20 2009 0 Zdenska vas 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10159132 URN:SI:UM:DK:1CK1QEIZ VS_Blatnik_Anita_2009.pdf VS_Blatnik_Anita_2009.pdf 1 B9244F7D32483799E5320E5B924C04C9 1cbe6a70a02d1e04e8a2543564b1340ebab29c74a5433eb4481d5c8b585f317b 7708ee1a-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/dba7003c-ed51-460b-97dc-cb2af772843b https://dk.um.si/Dokument.php?lang=slv&id=12224 Ekonomsko-poslovna fakulteta 0 0 0