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Title:Vpliv združitve carinske in davčne uprave v finančno upravo Republike Slovenije na učinkovitost nadzora pravilnosti obdavčevanja pri davčnih zavezancih : magistrsko delo
Authors:ID Rozman, Maja (Author)
ID Dujić, Slobodan (Mentor) More about this mentor... New window
Files:.pdf RAZ_Rozman_Maja_i2016.pdf (1,79 MB)
MD5: 672FB088234C63258CD09AE485255ABE
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:FDŠ - Nova Univerza - The Graduate School of Government and European Studies
Abstract:Z združitvijo Davčne in Carinske uprave RS je vlada želela doseči racionalizacijo procesov, ki se izvajajo v obeh upravah; optimizacijo stroškov delovanja upravnih organov in zagotavljanja učinkovitega pobiranja obveznih dajatev. Republika Slovenija je tako dobila močan nadzorni organ, ki veliko pozornost namenja tudi preventivnim aktivnostim. Z združitvijo obeh uprav se je uresničil tudi cilj racionalizacije izvajanja postopkov v državnih organih, optimizacije stroškov in boljšega izkoristka kadrovskega potenciala. S poenotenjem kontrolnih mehanizmov in zbirk podatkov je omogočen celovit in kakovosten pregled nad zavezancem. Cilj združitve obeh uprav je vzpostaviti sodobno organizirano finančno upravo. Finančna uprava RS mora zagotavljati izvajanje sprejete zakonodaje o obdavčenju tako, da bo pobiranje dajatev sledilo načelu prostovoljnega izpolnjevanja obveznosti zavezancev. Na drugi strani pa je bilo treba zagotoviti ustrezen nadzor in ukrepanje pri tistih zavezancih, ki svojih obveznosti ne izpolnjujejo v rokih in v skladu z zakonom. Učinki združitve vplivajo na opravljanje nalog, ki jih izvaja Finančna uprava RS. To pomeni zmanjševanje administrativnih ovir za zavezance, poenotenje inšpekcijskih pregledov, možnost dostopa in vzpostavitev skupnih zbirk podatkov. Slednje omogoča celovito in kakovostnejšo obravnavo davčnih zavezancev. Finančna uprava RS je bolje organizirana in pri delu učinkovitejša. Z organizacijskega vidika je prišlo do združitve organizacijskih enot, ki opravljajo istovrstne naloge;s tem je izkoristek zaposlenih učinkovitejši.
Place of publishing:Kranj
Place of performance:Kranj
Publisher:[M. Rozman]
Year of publishing:2016
Year of performance:2016
Number of pages:V, [119] str.
PID:20.500.12556/ReVIS-5210 New window
COBISS.SI-ID:2053223094 New window
UDC:35:336.225.2(497.4)(043.2)
Note:Mag. delo 2. stopnje bolonjskega študija;
Publication date in ReVIS:26.09.2018
Views:2587
Downloads:136
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Secondary language

Language:Slovenian
Abstract:By merging the Tax Administration of the Republic of Slovenia and the Customs Administration of the Republic of Slovenia, the Government of the Republic of Slovenia aimed to achieve rationalisation of processes carried out by the two Administrations, to optimise the operation costs of the administrative authorities and ensure effective collection of the compulsory charges. The Republic of Slovenia thus gained a strong supervisory authority that pays a great deal of attention to preventive activities. By merging the two abovementioned Administrations the objectives to rationalise procedures performed in governmental bodies, optimise the costs and improve efficiency of staff potential were achieved. Through harmonisation of control mechanisms and data bases an integrated and quality overview of the taxable person was enabled. The objective of merging the two Administrations was to establish a modern financial administration. The Financial Administration of the Republic of Slovenia shall ensure implementation of the adopted tax legislation in such a manner that the collection of duties will be based on the principle of the voluntary compliance with tax liabilities of the taxable persons. On the other hand, it was necessary to provide adequate supervision of taxable persons who fail to fulfil their liabilities within the time limits determined by law. The effects of the merger have an impact on the performance of tasks carried out by the Financial Administration of the Republic of Slovenia. This means a reduction of administrative burdens for taxpayers, unification of inspections and the possibility to gain access to and establish joint databases. This enables comprehensive and quality treatment of taxpayers. The Financial Administration of the Republic of Slovenia is better organised and more effective in its operation. Regarding the organisation, a merger of organisation units performing the same type of tasks was carried out, which increased the capacity utilisation of the staff.
Keywords:Uprava


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