20.500.12556/DKUM-16152 VPLIV SISTEMA E-DAVKI NA DELOVANJE DURS-A THE IMPACT OF THE E-TAX SYSTEM ON THE OPERATION OF THE TAX ADMINISTRATION OF THE REPUBLIC OF SLOVENIA Davčna uprava, se že več let trudi in prizadeva, da bi vsem davčnim zavezancem preko elektronskega poslovanja ponudila storitve, ki bi s poenotenostjo in učinkovitostjo v kar se da največji meri zadovoljevala njihove potrebe. Zato je preko internetnega portala eDavki vzpostavila sodobno elektronsko davčno poslovanje, ki tako uporabnikom, kot tudi zaposlenim prinaša veliko prednosti. Uporaba portala je brezplačna, uporabnik pa mora razpolagati le z osnovno strojno in programsko računalniško opremo ter digitalnim potrdilom, ki si ga lahko brezplačno priskrbi pri Ministrstvu za javno upravo (SIGE-CA in SIGOV-CA) ali pa pri overiteljih, s katerimi ima DURS sklenjen sporazum (NLB, Pošta Slovenije in Halcom Informatika). V diplomski nalogi smo raziskovali predvsem prednosti oz. slabosti, ki jih nudi portal eDavki tako zaposlenim, kot tudi uporabnikom, predstavili smo postopke pridobitve digitalnega potrdila ter primer oddajanja DDV obrazca preko portala eDavki. Ugotovili smo, da imajo davčni zavezanci še vedno veliko težav pri oddajanju obrazcev preko eDavkov. Število primerov z ugotovljenimi nepravilnostmi pa se je z leti bistveno zmanjšalo, saj kontrolorji že sproti pozivajo zavezance k odpravljanju napak. Over the past few years the Tax Administration has been making great efforts to offer the taxpayers unified and efficient services over electronic operations which would suit their needs. This is why the Tax Administration has established the internet portal eTaxes, a modern electronic tax management system which offers numerous advantages to users as well as to employees. The use of the portal is free of charge, all the user has to dispose of is a basic hardware and software computer equipment and a digital certificate which can be provided free of charge by the Ministry of Public Administration (SIGE-CA and SIGOV-CA) or, according to the agreement with the Tax Administration of the Republic of Slovenia, by the certifiers (NLB, Pošta Slovenije and Halcom Informatika). The subject of this Diplom is therefore to research the advantages or disadvantages offered by the portal eTaxes to the employees as well as to the users, to present the methods for the acquirement of the digital certificate, and to provide an example of filing a VAT form using the portal eTaxes. We discovered that the taxpayers still experience many difficulties when filing the forms by using the portal eTaxes. Nevertheless, due to the constant calls of examiners to abolish the mistakes, the number of cases with determined irregularities has decreased over the years. eDavki elektronsko davčno poslovanje Davčna uprava digitalno potrdilo pooblaščanje davčni obračun eTaxes electronic tax management Tax Administration digital certificate authorization tax return true true false [T. Lešič] Slovenski jezik Angleški jezik Diplomsko delo 2010-10-02 09:57:07 2010-12-08 13:50:18 2022-04-13 07:54:59 2023-12-20 03:19:45 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10469404 URN:SI:UM:DK:PKJL9KKL VS_Lesic_Tanja_2010.pdf VS_Lesic_Tanja_2010.pdf 1 E49DEA5EAEF38121A665D0598056F32F 44dd625ecd03f7e19221a51635618b701f710e338c9dd44c8ea4c035ab5d9649 9427cbfa-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/db98ca00-ebf4-473d-8f85-4efbacc6e519 https://dk.um.si/Dokument.php?lang=slv&id=18278 Ekonomsko-poslovna fakulteta 0 0 0