protection of confidential tax information in the financial administration of the republic of slovenia

Diplomsko delo v teoretičnem delu zajema predstavitev normativno pravne ureditve varovanja informacij in podatkov, ki imajo naravo tajnosti. V Finančni upravi RS govorimo o davčni tajnosti zavezancev za davek. Tehnološki razvoj, vse hitrejši tempo življenja, poslovno in socialno okolje davčnih zavezancev od davčnega organa zahtevajo odzivnost in hitro ukrepanje. Hkrati pa je v prvi vrsti potrebno zavarovati pravice posameznikov in poslovnih subjektov (davčnih zavezancev). Ogrožanje informacijskega sistema in s tem morebitno oškodovanje davčnih zavezancev je nekaj vsakdanjega. Finančna uprava RS kot državna institucija mora imeti celostno urejeno politiko varovanja informacij in podatkov, ki so davčna tajnost. V drugem delu diplomskega dela se z empirično raziskavo ugotavlja vidik človeškega faktorja in njegov vpliv na varovanje informacij in podatkov. Poleg ogrožanja informacijskega sistema z napadi, kot so virusi, črvi, logične bombe, trojanski konji itd., je človek ključni faktor ogrožanja in razkrivanja podatkov, ki so davčna tajnost. Ali se zaposleni dovolj zavedajo pomembnosti varovanja podatkov, posledično pa varstva pravic davčnih zavezancev in kako izvajajo politiko varovanja osebnih podatkov, se je ugotavljalo z anketnim vprašalnikom.The dissertation in the first, theoretical part presents the norms and the legal system in the field of protecting information and data, which have the nature of confidentiality. The Financial Administration of the Republic of Slovenia is obligated to protect the tax confidentiality of the taxpayers. Technological developments, the increasingly rapid pace of life, business and social environment of taxpayers requires from the tax authorities the responsiveness and rapid reactions. At the same time it is primarily necessary to protect the rights of individuals and business entities (taxpayers). Threats to the information system and the potential harm to the taxpayers and wider are something that can happen anytime. Therefor Financial Administration, as state institution must have a regulated comprehensive information and tax confidentiality protection policy. In the second part of the dissertation there is empirical study that notes aspect of the human factor and its impact on the protection of information and data. Beside the threats to information system such as the attacks of viruses, worms, logic bombs, Trojan horses etc. a man is the key factor that compromises and discloses the tax confidentiality information. Are the employees sufficiently aware of the importance of data protection, and consequently of the protection of taxpayer’s rights and how the policy of protection of data and tax confidentiality is implemented, it was examined by questionnaire