REORGANISATION OF TAX ADMINISTRATION OF THE REPUBLIC OF SLOVENIA

Davčna uprava Republike Slovenije je organ v sestavi Ministrstva za finance, ki izvaja naloge davčne službe oziroma dejavnost pobiranja davkov. Organizacijsko strukturo sestavljajo Generalni davčni urad in davčni uradi. Poslanstvo davčne uprave je prizadevanje za vzpostavitev enega najbolj poštenih in učinkovitih sistemov za prostovoljno izpolnjevanje davčnih obveznosti v Evropski uniji. V zadnjih letih smo priča vedno večjemu uvajanju sprememb in novosti. Pojavljajo se novi vzorci organizacije in postopkov za prilagoditev spreminjajočemu se okolju. Od davčne uprave se zahtevajo višji standardi delovanja kot so veljali v preteklosti. Hitra komunikacija zahteva razpršeno odločanje. Potrebno je slediti novi tehnologiji, taki, ki zagotavlja zaupanje in varnost informacij. Odločilnega pomena pri doseganju ciljev je prav informacijska in komunikacijska tehnologija, zato je davčna uprava RS v svojih obeh Poslovnih strategijah temu področju dala poseben poudarek. Za cilj si je zadala zagotovitev takšnega informacijskega okolja, ki bo učinkovito podpiralo procese delovanja in bo sposobno hitrega prilagajanja spremembam davčnega sistema in potrebam odjemalcev. Prenova informacijskega sistema DURS se je zgodila v letu 2010 in predstavlja pomemben mejnik korenitih organizacijskih sprememb davčne uprave. S sloganom »Skupaj spreminjamo DURS na bolje«, ki si ga je davčna uprava zapisala v sam projekt prenove informacijskega sistema, se ni spremenil le ta, pač pa se je spremenila davčna uprava kot taka. Prenova informacijskega sistema je namreč posegla prav v vsa delovna področja s ciljem racionalizacije procesov delovanja davčne uprave. V magistrskem delu je s teoretičnega, praktičnega in tudi primerjalnega vidika prikazano, da je prenova informacijskega sistema zelo močno vplivala na organizacijske spremembe davčne uprave, da so se posamezni procesi delovanja s tem sicer res zelo racionalizirali, vendar pa so na določenih segmentih negativno vplivali na samo organizacijo. Ugotovljeno je tudi, da v projektu sprememb zadan slogan »Skupaj spreminjamo DURS na bolje« ni bil ravno v celoti uresničen. Poseben poudarek bo v nalogi dan projektu združitve davčne in carinske uprave, ki je zagledala luč sveta prav pred kratkim. Sosednja republika Avstrija je tovrstno reformo izvedla v letu 2005 in s tem postala ena izmed boljših finančnih uprav v EU, zato je v nalogi s primerjalnega vidika prikazana organizacijska ureditev finančne uprave republike Avstrije, katere dobro prakso je smiselno uvesti tudi v slovenski davčni sistem.The Tax Administration of the Republic of Slovenia is a constituent part of the Ministry of Finance, which performs the tasks of tax services and the tax collection respectively. The Tax Administration is composed of the General Tax Office and tax offices. The mission of the Tax Administration is to establish one of the fairest and most effective systems of the voluntary tax compliance within the European Union. In the recent years we have faced bigger and bigger introductions of changes and novelties. New patterns of organization and procedures have appeared for the purpose of accommodation to the rapidly changing environment. Higher standards of performance are required from the Tax Administration as they were in the past. Quick communication demands disperse decision-making. It is necessary to follow new technologies - such that enable trust and safety of information. Crucial in achieving the objectives is also information and communications technology therefore the Tax Administration of the Republic of Slovenia in both of her business strategy gave great emphasis to this fields. The goal was set to provide an information environment that would effectively support the operation processes and would be able to adapt quickly to changes in the tax system and to the needs of customers. The renovation of the information system took place in 2010 and it represents an important milestone of fundamental organizational changes to the Tax administration. With the slogan “Together we change DURS for the better”, which the Tax administration wrote in its renovation project did not just change the information system but the administration itself. The renewal of the information system has intervene in basically all areas of work with the aim to rationalize the work process. This master’s thesis in its theoretical, practical and comparative perspective shows that the renewal of the information system had very strong influences on the organizational changes of the Tax Administration, that some work processes have indeed been strongly streamlined but also that certain segments of the organization suffered a negative impact. It has also been recognized that that slogan “Together we change DURS for the better” was not exactly fully realized. Particular emphasis is also given to the merger of the tax and customs administration project which saw the light of day just recently. The neighbouring republic of Austria has carried out such a reform already in 2005 for which it became one of the better financial administrations in the EU, therefore it makes sense for this thesis to also compare the organizational arrangements with the ones of the Republic of Austria. It would also make great sense to introduce the similar good practices in to the Slovenian tax system