ANALIZA E-POSLOVANJA NA PRIMERU E-DAVKOV

• Main Author: Jager, Brigita
• Other Authors: Klun, Maja
• Format: Bachelor Thesis
• Language: Slovenian
• Published: 2017
• Subjects: e-poslovanje; e-davki; e-storitve; kvalificirano digitalno potrdilo; varnost; ID-kartica in Mobilna-ID; e-commerce; e-taxes; e-services; qualified digital certificate; safety; ID card and mobile ID; sami
• Online Access: https://repozitorij.uni-lj.si/IzpisGradiva.php?id=96286; https://repozitorij.uni-lj.si/Dokument.php?id=104946&dn=

V diplomski nalogi je opredeljeno e-poslovanje in elektronsko davčno poslovanje. S tehnologijo, ki je okoli nas, se spreminja poslovanje, kot ga poznamo. Tako zasebni kot javni sektor se morata prilagajati razvoju tehnologije. V diplomski nalogi je zajeta primerjava elektronskih davčnih sistemov eDavki in E Tax, in sicer načini vstopa in zagotavljanje varnosti. Poskušalo se je ugotoviti, kako s svojim delovanjem uresničujeta cilje Digitalne agende. Za raziskovanje so se uporabile naslednje metodologije: deskriptivna metoda, s katero se opisujejo dejstva, procesi, odnosi komparativna metoda, s pomočjo katere sta se primerjala davčna sistema metoda analize in sinteze, ki razčlenjuje sestavljene pojave in jih obravnava glede na celoto študija primera, s katero sta se raziskala elektronska davčna sistema Slovenije in Estonije, in eksplorativna metoda, s katero se je spoznalo področje in odkrilo probleme. Z diplomo se je ugotovilo, da Estonija učinkoviteje uporablja današnjo tehnologijo kot Slovenija, saj imajo Estonci že za vstop v sam sistem več različnih možnosti kot Slovenci. Prav tako je estonski davčni sistem prijaznejši za uporabnika, ker ne zahteva nobenih posebnih nastavitev, če ga zavezanec želi uporabljati. Estonija mnogo bolje zasleduje cilje Digitalne agende. To se kaže v mestu, ki ji ga dodeljuje DESI indeks. Tako Estonija kot Slovenija zagotavljata varnost v elektronskem davčnem sistemu, kljub temu pa jo morajo vzdrževati in zagotavljati sami uporabniki sistema. Omejitev, ki se je pojavila pri pisanju, je bila težja dostopnost informacij, saj je E-Tax/E-Customs Board moral zagotavljati varnost, zaradi česar niso mogli posredovati vseh potrebnih informacij. Rezultati nakazujejo na to, da mora Slovenija takoj pospešeno začeti vpeljevati napredne tehnološke rešitve v vsakdanjo uporabo, tako v javnem sektorju kot v zasebnem. Tehnologija prinaša tako ekonomske kot časovne prihranke, zato jo je potrebno čim več uporabljati. Hkrati bo to imelo posledice na javnost, ki se bo morala prilagoditi spremembam. This thesis defines e-commerce and electronic tax operations. With technology that surrounds us, commerce as we know it is changing as well. Both the private and the public sector need to adapt to the fast development of technology. This thesis compares the e-tax systems eDavki and E Tax, specifically the ease of entry and authentication system. The aim is to discover how successfully they fulfil their goal of the Digital agenda. The following methods were used in the research: descriptive method, which described facts, processes, relations comparative method, which compared the tax systems the method of analysis and synthesis, which broke down the composite phenomena and treated them according to the whole the case study, which explored the e-tax systems in Slovenia and Estonia, and the explorative method, which presented the field and discovered the problems. The thesis shows that Estonia uses today’s technology more efficiently than Slovenia. This becomes evident from the numerous forms of possible entry to their system. The Estonian system is also more user-friendly compared to the Slovene counterpart, since it does not require any special steps to enable it. Estonia is more successful in following the goals of the Digital agenda. This indicates also its place on DESI index scale. Both, Slovenia and Estonia, ensure security in their electronic tax systems, although users themselves must sustain and ensure it too. A limitation, which occurred during research, was accessibility of information, since the E Tax/E Customs Board had to provide security for their users and they could not deliver all needed information. The results point out that Slovenia has to start implementing advanced technological solutions into everyday use in public and private sectors. The use of technology means economic and time saving, so it should be used more and more. This will also influence the public that will have to adapt to the changes.