20.500.12556/DKUM-98360 Zadovoljstvo davčnih zavezancev z digitalnimi storitvami davčnega organa Taxpayer's satisfaction with the tax authority's digital services Digitalne davčne storitve postajajo osrednji kanal komunikacije med davčnimi zavezanci in davčnim organom, zato je razumevanje dejavnikov, ki oblikujejo njihovo zadovoljstvo ključnega pomena za učinkovito delovanje sodobne davčne uprave. Magistrsko delo obravnava zadovoljstvo davčnih zavezancev z digitalnimi storitvami davčnega organa ter analizira vpliv kakovosti informacij, kakovosti sistema, kakovosti storitev, namere davčnih zavezancev o izpolnjevanju davčnih obveznosti in zaupanje davčni zavezancev v uporabo umetne inteligence davčnega organa v davčnih postopkih. Rezultati raziskave kažejo, da so za zadovoljstvo davčnih zavezancev najpomembnejše natančne, jasne in pravočasne informacije, ter zanesljivo, enostavno in dostopno delovanje digitalnega davčnega sistema in visoka kakovost digitalnih storitev. Namera davčnih zavezancev o izpolnjevanju davčnih zavezancev pa se kaže kot psihološki dejavnik, ki dodatno krepi zadovoljstvo in pripravljenost za uporabo digitalnih kanalov. Posebno pozornost pa pritegne zaupanje davčnih zavezancev v uporabo umetne inteligence, ki se med zavezanci krepi predvsem, kadar so postopki pregledni, razložljivi in zaznani kot pravični. V raziskavi postavimo pet hipotez, s katerimi preverimo zadovoljstvo davčnih zavezancev z digitalnimi storitvami davčnega organa. Tri hipoteze potrdimo in dve zavrnemo. Digital tax services are becoming the primary channel of communication between taxpayers and the tax authority; therefore, understanding the factors that shape taxpayer satisfaction is crucial for the effective functioning of a modern tax administration. This master’s thesis examines taxpayers’ satisfaction with the tax authority’s digital services and analyses the impact of information quality, system quality, service quality, taxpayers’ intentions regarding tax compliance, and taxpayers’ trust in the tax authority’s use of artificial intelligence in tax procedures. The research results show that the most important factors for taxpayer satisfaction are accurate, clear, and timely information, as well as the reliable, simple, and accessible operation of the digital tax system and the high quality of digital services. Taxpayers’ intention to comply with tax obligations emerges as a psychological factor that further strengthens satisfaction and willingness to use digital channels. Particular attention is drawn to taxpayers’ trust in the use of artificial intelligence, which is strengthened among taxpayers primarily when procedures are transparent, explainable, and perceived as fair. In the study, we propose five hypotheses to test taxpayers’ satisfaction with the tax authority’s digital services. We confirm three hypotheses and reject two. digitalni davčni sistem zadovoljstvo kakovost digitalnih davčnih storitev digital tax system satisfaction quality of digital tax services true true false N. Vetrih] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-06-08 13:54:55 2026-08-20 13:49:00 2026-08-21 03:08:11 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:004 288348675 MAG_Vetrih_Nika_2026.pdf MAG_Vetrih_Nika_2026.pdf 1 E54A29C59AD7485AEBA537AD63BFDE2D 82461b3c02bff1f5c6c59b3492c87c1407bd1980e86b252e2d489921d8150733 afaa82a5-713b-11f1-8d53-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=207605 Ekonomsko-poslovna fakulteta 0 0 0