| Abstract [eng] |
The master's thesis analyzes separate areas of taxpayer service provided by the State Tax Inspectorate and their quality. Legislation, special literature, case law and other sources are analyzed in this master‘s thesis. Service of taxpayers is best revealed through the analysis of the Law on Tax Administration and its implementing legislation. The service of taxpayers, in the sense of public finances, is one of the most important tasks, as taxpayers can be considered the main participant in tax legal relations, from which taxes are formed in the state budget, therefore taxpayers must be provided with adequate actions related to the payment of taxes. The paper analyzes the administrative services provided by the State Tax Inspectorate, their provision procedures and peculiarities. The paper comprehensively explains the concept of taxpayer service, examines the registration of individuals and legal persons in the register of taxpayers, the differences in registration, as well as the cases of lawful use and disclosure of data in the register. The processing of tax returns is analyzed, and more specifically, the procedures for submitting and accepting tax returns and their usefulness and efficiency are analyzed. The paper analyzes separate electronic STI tools - Electronic Declaration System, „Mano VMI“ and Smart Tax Administration Information System, what procedures are required to use them and what are the responsibilities of the tax administrator in enabling taxpayers to use the mentioned systems. The procedure of issuing documents to taxpayers according to separate documents, the refund and crediting of tax overpayments, their procedures and application conditions are .also analyzed. In addition to the above-mentioned administrative services, the work also examines the education and counseling of taxpayers provided by the State Tax Inspectorate. This topic also analyzes the types of events organized by the State Tax Inspectorate, the choice of their topics, registration aspects and liability for non-attendance when a person registers for a seminar but does not report an absence. The master's thesis is summarized by the analysis of the quality of taxpayer service provided by the State Tax Inspectorate. |
