Igor Pihir, Katarina Tomičić‐Pupek and Darko Andročec
Figure 1: Full online availability of e‐services ranking, 2009‐2010( in %)( EC 2010b)
In Figure 1 we can see overall index of fully accessible online governmental e‐services in EU countries and some new possible member states like Croatia. Services in this EC research was divided in four clusters:( i) income generating, for government;( ii) registration e. g. births, company, moving;( iii) service returns e. g. health, social, libraries; and( iv) permits and licences e. g. building, education and passport. In the past decade, countries have given priority to the improvement of services which generate income for government( such as taxation) which, with an average score of 98 %, remain the most advanced service cluster.( EC 2010b).
Namely the taxation and related e‐services are now the focus in Croatia and also in our research paper. Accordingly to survey of EC( EC 2010b) Croatia has not yet enabled: E‐Safe, Secure e‐Delivery, Single Sign‐On, Catalogue of Horizontal Enablers and E‐Payment, but our country rapidly progress in these fields.
3. E‐Services in Croatia and triggers for growth
Electronic services and e‐business in Croatia are mainly supported from government side by the national academic network CARNET and Financial Agency( FINA). FINA is the leading Croatian company in the field of financial mediation and the application of information technologies and several other state‐owned IT companies. It runs main government services, develops, and maintains governmental IT infrastructure. FINA is a key government partner in the sphere of public finances, the pension reform, the calculation, payments and control of obligatory contributions, taxes and surtaxes. It offers services for keeping records of payments for all public contributions and functions as a state statistics service. It also manages many important e‐services( FINA 2012.): RGFI, WEB BON, Registar Koncesija, e‐REGOS, e‐Mirovinsko and e‐Racun B2B.
RGFI is the registry of the annual financial statements. Clients of the aforementioned service can submit annual financial statements of the entrepreneurs and business owners, download their annual financial statements, and upload the statistical reports and financial statements of non‐profit organisations.
WEB BON e‐service allows you to download up to date information on the creditworthiness of businesses. The creditworthiness information is provided in the BON‐1 form that is based on information from the mandatory statistical reports. The business’ s performance is compared against performance of all organisations in the class and all businesses of equal size in the class. This form includes two main groups of indicators( FINA 2013): financial stability, indebtedness and liquidity indicators( coverage of fixed assets and inventories by capital and long‐term sources, share of capital in sources of funds, indebtedness factor, total assets turnover coefficient, overall liquidity coefficient, time of collection of short‐term claims from customers, and inventory turnover); and business performance indicators( ratio of total income and expenditure, share of profit in total revenue, share of profit in assets, profit per employee).
Registar Koncesija is a unique electronic record of contracts and a central source of information about all the concessions agreed on Croatian territory. Concession grantors are required to submit data on the register
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