ELEKTRONSKI SERVISI UINO- iskustva i planovi. (Croatian)

ELECTRONIC SERVICES UINO- experiences and plans. (English)

The development of digital services and technology have the power to create fundamental changes in many areas of tax administration. In everyday communication, we encounter a number of concepts from the digital world, and lately, digital transformation has been mentioned more and more often. It changes and affects business in all sectors of the economy, and in addition it changes everyday life, work and communication. Digital transformation is also present in tax administrations. Because we live and do business in a dynamic environment, digital transformation is no longer a matter of choice today — it is inevitable, necessary, and unavoidable. One of the areas covered by digital transformation is business process automation. Digital transformation and development of digital services produce significant economic benefits in tax administrations such as: cost reduction and increased voluntary compliance with tax regulations. With the goal of improving tax compliance, reducing operating costs and making it easier for taxpayers to meet legal obligations, many tax administrations around the world, especially in Europe, are in increasing demand for new technology. The pace of digitalisation of tax administrations in IOTA member countries is increasing exponentially. Tax administrations are adopting new technologies and introducing advanced solutions in, providing customized services aimed at citizens, detecting and preventing fraud, using big data, advanced analysis and analytics, and artificial intelligence. “The speed of change in the digital era is forcing tax administrations to be SMART in taxation and FAST and SMART in fighting tax fraud and ensuring compliance with tax regulations. Tax administrations are usually more advanced in adopting new digital solutions than other public administrations. At the same time, however, they lag behind the business community when it comes to fully understanding the speed of technological development ”(IOTA, 2019, p. 6). The introduction of electronic and then digital services is one of the links to improving the business environment of each country, and since all tax administrations around the world provide taxpayers with this type of service, Bosnia and Herzegovina can only change and harmonize its tax legislation. to enable taxpayers, above all, access to a wide range of electronic services. According to the report “Paying taxes 2020”, Bosnia and Herzegovina is ranked 141st out of a total of 189 countries in the world in terms of ease of meeting tax obligations. The “Paying taxes” study measures the ease of paying taxes and is unique in the world, and is conducted by the World Bank. It refers to the types of taxes, tax rates and the number of payments. According to the latest report, the rank of Bosnia and Herzegovina has moved to 141st place, while in 2019 Bosnia and Herzegovina was in 139th place. With the introduction of electronic communication, it has been confirmed that the Indirect Taxation Authority monitors the constant progress of information technologies at all levels. Data from accounting records submitted to the ITA electronically significantly facilitate the work of tax officials and enable the ITA to make better decisions on VAT refunds, perform final consumption controls, and determine the taxpayers who will be subject to inspection. In this way, the tax administration achieves its business goals easier, more economically and more efficiently, and above all, a greater degree of discipline is achieved among taxpayers. The above statement is confirmed by the data on the growth of revenues from indirect taxes in 2021. Revenues from indirect taxes in the seven months of 2021 amounted to 4 billion and 595 million KM and are higher by 475 million KM or 11.52% compared to the same period in 2020 when they amounted to 4 billion and 121 million KM. The complete recovery of revenues from indirect taxes is also shown by the fact that revenues in 2021 are 37 million KM higher than the record revenues collected in 2019. [ABSTRACT FROM AUTHOR]

Razvoj digitalnih usluga i tehnologije imaju moć stvaranja fundamentalnih promjena u mnogim područjima poreske administracije. U svakodnevnoj komunikaciji susrećemo se sa nizom pojmova iz digitalnog svijeta, a u posljednje vrijeme sve češće se spominje digitalna transformacija. Ona mjenja i utiče na poslovanje u svim sektorima privrede, a osim tog mjenja svakodnevni život, rad i komunikaciju. Digitalna transformacija prisutna je i u poreskim administracijama. Budući da živimo i poslujemo u dinamičnim uslovima, digitalna transformacija danas više nije pitanje izbora-ona je neizbježna, neophodna i nezaobilazna. Jedno od područja koje obuhvata digitalna transformacija jeste automatizacija poslovnih procesa. Digitalna transformacija i razvoj digitalnih usluga proizvode značajne ekonomske koristi u poreskim administracijama kao što su: smanjenje troškova i povećanje dobrovoljnog poštovanja poreskih propisa. Sa ciljem poboljšanja poštovanja poreskih propisa, smanjenja troškova poslovanja i olakšavanja poreskim obveznicima da ispunjavaju zakonske obaveze, mnoge poreske uprave širom svijeta, a posebno u Evropi imaju sve veću potražnju za novom tehnologijom. Tempo digitalizacije poreskih uprava u zemljama članicama IOTA2 -e se eksponencijalno povećava. Poreske uprave usvajaju nove tehnologije i uvode napredna rješenja u, pružanju prilagođenih usluga usmjerenih na građane, otkrivanju i sprječavanju prevara, korištenju velikih podataka, napredne analizi i analitici i vještačkoj inteligenciji. „Brzina promjena u digitalnoj eri prisiljava poreske uprave uprave da budu PAMETNE u oporezivanju i BRZE i PAMETNE u borbi protiv poreskih prevara i osiguravanju poštovanja poreskih propisa. Poreske uprave obično su naprednije u usvajanju novih digitalnih rješenja od ostalih javnih administracija. Ipak, istovremeno zaostaju za poslovnom zajednicom kada je u pitanju potpuno razumijevanje brzine tehnološkog razvoja“ (IOTA, 2019. str.6). Uvođenje elektronskih, a zatim i digitalnih usluga jedna je od karika poboljšanja poslovnog ambijenta svake zemlje, a budući da sve poreske administracije širom svijeta pružaju poreskim obveznicima ovaj vid usluga, Bosni i Hercegovini na daljem putu razvoja ostaje samo da mijenja i usklađuje svoje poresko zakonodavstvo te da omogući obveznicima, prije svega pristup širokom spektru elektronskih usluga. Prema izvještaju „Paying taxes 2020“ Bosna i Hercegovina rangirana je na 141. mjesto od ukupno 189 zemalja svijeta po kriterijumu lakoće ispunjavanja poreskih obaveza. Studija „Paying taxes“ mjeri lakoću plaćanja poreza i jedinstvena je u svijetu, a sprovodi je Svjetska banka. Odnosi se na vrste poreza, poreske stope i broj plaćanja. Rang Bosne i Hercegovine se prema posljednjem izvještaju pomjerio na 141. mjesto, dok je u 2019. godini Bosna i Hercegovina bila na 139. mjestu. Uvođenjem elektronske komunikacije, potrvđeno je da Uprava za indirektno oporezivanje prati stalni napredak informatičkih tehnologija na svim nivoima. Podaci iz knjigovodstvenih evidencija koji se UIO dostavljaju elektronskim putem značajno olakšavaju rad poreskih službenika te omogućavaju UIO da kvalitetnije donese odluke o povratu PDV-a, izvrši kontrole krajnje potrošnje, te odredi obveznike koji će biti predmet inspekcijskog nadzora. Na ovaj način poreska administracija lakše, ekonomičnije i efikasnije ostvaruje svoje poslovne ciljeve, a prije svega postiže se veći stepen discipline kod poreskih obveznika. Prethodno navedenu tvrdnju potvrđuju i podaci o rastu prihoda od indirektnih poreza u 2021. godini. Prihodi od indirektnih poreza u sedam mjeseci 2021. godine iznosili su 4 milijarde i 595 miliona KM i veći su za 475 miliona KM ili 11,52% u odnosu na isti period 2020. godine kada su iznosili 4 milijarde i 121 milion KM. Potpuni oporavak prihoda od indirektnih poreza pokazuje i podatak da su prihodi u 2021. godini za 37 miliona KM veći i od rekordno prikupljenih prihoda u 2019. godini. [ABSTRACT FROM AUTHOR]

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