Merjenje kakovosti, usmerjenost k uporabniku in davčna administracija
Klun, Maja
Merjenje kakovosti in usmerjenost k uporabniku je sestavni del reform javnega sektorja in zato tudi sestavni del sprememb dela davčnih administracij povsod po svetu. V članku je na začetku ...predstavljen odziv davčnih administracij v svetu na te spremembe, v drugem delu pa so prikazani rezultati raziskav o mnenju uporabnikov slovenske davčne uprave (davčnih zavezancev) o njenem delu,torej kakovosti izvajanja storitev in njeni usmerjenosti k uporabniku. Ker gre za raziskave, ki so bile izvedene v različnih časovnih obdobjih, je podana tudi primerjalna analiza rezultatov, predvsem glede tega, ali so zavezanci bolj zadovoljni z delom davčne uprave ali ne.
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