20.500.12556/DKUM-19232 INFORMATIZACIJA PROCESOV DAVČNE UPRAVE Z UVEDBO E-POSLOVANJA INFORMATIZATION PROCESS IN TAX ADMINISTRATION WITH APPLICATION OF ELECTRONIC COMMERCE 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 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 Davčna uprava elektronsko poslovanje davčni zavezanci elektronsko davčno poslovanje desk audit sistem eDavki Tax Administration electronic commerce taxpayers internet –based services for taxpayers desk audit eDavki system true true false [A. Avbar] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2011-06-28 20:48:42 2011-09-20 13:00:55 2022-04-13 15:12:22 2023-12-25 03:08:25 2011 0 Velike Brusnice 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10770972 URN:SI:UM:DK:HHUDVPLP MAG_Avbar_Anamarija_2011.pdf MAG_Avbar_Anamarija_2011.pdf 1 43AC5B360866209D5C1C73FF00640CB1 55f237d21e5088935b82783dc9485289e492713d03dbd4d89d7bef701ef8f1bd 537f58a9-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/7f5d07b7-8c52-47d9-bed6-24efb3924767 https://dk.um.si/Dokument.php?lang=slv&id=23177 Ekonomsko-poslovna fakulteta 0 0 0