20.500.12556/DKUM-89538-ee16966d-0dae-209f-5c4f-1d9ecccabb31 Zadovoljstvo davčnih zavezancev s storitvami davčnega organa Taxpayers´satisfaction with the services provided by the tax avthority V diplomski nalogi smo raziskali zadovoljstvo davčnih zavezancev s storitvami davčnega organa v Sloveniji. Kot kriterije smo uporabili informacije, kvaliteto sistema, kvaliteto storitev, zaupanje in trajnostna odgovornost. Raziskavo smo delali s pomočjo tujih raziskav, ki so prav tako merile zadovoljstvo davčnih zavezancev s storitvami davčnega organa. S strani OECD smo ugotovili, da se davčne uprave trudijo izboljšati svoje storitve predvsem s »samopostrežnim poslovanjem« in uporabo umetne inteligence. S tem bi bile storitve davčnega organa enostavnejše za uporabo in dostopne 24 ur na dan, 7dni v tednu. Finančna uprava Republike Slovenije, ki skrbi za pobiranje davkov v Sloveniji, se osredotoča na informiranje in sodelovanje z davčnimi zavezanci, kar vpliva na boljše izpolnjevanje davčnih obveznosti in zmanjševanje davčnih utaj. Prav tako Finančna uprava Republike Slovenije meri zadovoljstvo davčnih zavezancev z njihovimi storitvami. V preteklih merjenjih so ugotovili, da so davčni zavezanci najbolj zadovoljni z varovanjem zaupnosti podatkov, najmanj pa z dostopnostjo in odzivnostjo zaposlenih, ter razumevanju informacij. V raziskavi smo si zadali 4 hipoteze s katerimi smo preverili kakšno je zadovoljstvo davčnih zavezancev. Vse hipoteze smo potrdili. In the diploma we investigated the satisfaction of taxpayers with the services provided by the tax authority in Slovenia. The criteria used were information, quality of the system, quality of service, trust and sustainable responsibility. The research was carried out with the help of foreign studies that also measured taxpayers' satisfaction with the services provided by the tax authority. We learned from the OECD that tax administrations are trying to improve their services, in particular through »self-service« and the use of artificial intelligence. This would make the tax authority's services easier to use and accessible 24 hours, 7 days a week. FURS, which is responsible for tax collection in Slovenia, focuses on information and cooperation with taxpayers, which has an impact on better compliance with tax obligations and on reducing tax evasion. FURS also measures taxpayers' satisfaction with its services. In past measurements, they have found that taxpayers are most satisfied with the protection of confidentiality, and least satisfied with the accessibility and responsiveness of staff, and the understanding of information. In the survey, we set 4 hypotheses to test taxpayers' satisfaction. All hypotheses were confirmed. Zadovoljstvo kvaliteta storitev davčni organ Satisfaction quality of service tax authority true true false N. Vetrih Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-07-18 22:03:43 2024-09-05 14:49:12 2024-09-10 12:33:20 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.225.3 206523395 VS_Vetrih_Nika_2024.pdf VS_Vetrih_Nika_2024.pdf 1 AAADECD20C372FFFEAC121CDE03CC609 ff922a1babe844f8c7d2025089bf6038b063f5d55df109fd38561128750bb854 2047a955-6463-11ef-af0b-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=183451 Ekonomsko-poslovna fakulteta 0 0 0